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Company Limited by Guarantee |
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COMPANY LIMITED BY GUARANTEE |
FINANCIAL STATEMENTS |
Contents |
Page |
Officers and professional advisers |
1 |
Directors' report |
2 |
Independent auditor's report to the members |
6 |
Consolidated income statement |
11 |
Consolidated statement of income and retained earnings |
12 |
Company statement of income and retained earnings |
13 |
Consolidated statement of financial position |
14 |
Company statement of financial position |
15 |
Notes to the financial statements |
16 |
Company detailed income statement |
23 |
Notes to the company detailed income statement |
24 |
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COMPANY LIMITED BY GUARANTEE |
OFFICERS AND PROFESSIONAL ADVISERS |
The board of directors |
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Company secretary |
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Registered office |
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Auditor |
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Chartered accountants & statutory auditor |
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168 Church Road |
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Hove |
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East Sussex |
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BN3 2DL |
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Bankers |
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PO Box LB 633 |
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39 Tottenham Court Road |
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London |
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W1T 2AR |
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COMPANY LIMITED BY GUARANTEE |
DIRECTORS' REPORT |
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The Rt Hon N Raynsford
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Mr J A Sullivan - Chair
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Miss JEET Taylor
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(Appointed
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Miss L Clarke
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(Resigned
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Mrs M Coulter BEM
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(Resigned
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Director |
Director |
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Company Secretary |
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Registered office: |
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COMPANY LIMITED BY GUARANTEE |
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF
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(Senior Statutory Auditor) |
For and on behalf of |
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Chartered accountants & statutory auditor |
168 Church Road |
Hove |
East Sussex |
BN3 2DL |
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COMPANY LIMITED BY GUARANTEE |
CONSOLIDATED INCOME STATEMENT |
2023 |
2022 |
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Note |
£ |
£ |
Turnover |
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Cost of sales |
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Gross profit |
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Administrative expenses |
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Other operating income |
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Operating (loss)/profit |
(
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Other interest receivable and similar income |
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(Loss)/profit before taxation |
5 |
(
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Tax on (loss)/profit |
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(Loss)/profit for the financial year |
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COMPANY LIMITED BY GUARANTEE |
CONSOLIDATED STATEMENT OF INCOME AND RETAINED EARNINGS |
2023 |
2022 |
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Note |
£ |
£ |
(Loss)/profit for the financial year and total comprehensive income |
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Retained earnings at the start of the year |
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Retained earnings at the end of the year |
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COMPANY LIMITED BY GUARANTEE |
COMPANY STATEMENT OF INCOME AND RETAINED EARNINGS |
2023 |
2022 |
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Note |
£ |
£ |
(Loss)/profit for the financial year and total comprehensive income |
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Retained losses at the start of the year |
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Retained losses at the end of the year |
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COMPANY LIMITED BY GUARANTEE |
CONSOLIDATED STATEMENT OF FINANCIAL POSITION |
2023 |
2022 |
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Note |
£ |
£ |
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Tangible assets |
6 |
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Stocks |
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Debtors |
8 |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
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Net current assets |
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Total assets less current liabilities |
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Net assets |
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Profit and loss account |
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Members funds |
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Director |
Director |
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COMPANY LIMITED BY GUARANTEE |
COMPANY STATEMENT OF FINANCIAL POSITION |
2023 |
2022 |
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Note |
£ |
£ |
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Tangible assets |
6 |
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Stocks |
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Debtors |
8 |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
9 |
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Net current liabilities |
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Total assets less current liabilities |
(
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Net liabilities |
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Profit and loss account |
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Members deficit |
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Director |
Director |
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COMPANY LIMITED BY GUARANTEE |
NOTES TO THE FINANCIAL STATEMENTS |
Fixtures and fittings |
- |
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Equipment |
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33% straight line |
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2023 |
2022 |
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£ |
£ |
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Depreciation of tangible assets |
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Fees payable for the audit of the financial statements |
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Group |
Fixtures and fittings |
Equipment |
Total |
£ |
£ |
£ |
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Cost |
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At 1 January 2023 |
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38,139 |
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Additions |
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– |
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At 31 December 2023 |
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38,139 |
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Depreciation |
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At 1 January 2023 |
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38,009 |
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Charge for the year |
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130 |
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At 31 December 2023 |
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38,139 |
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Carrying amount |
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At 31 December 2023 |
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– |
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At 31 December 2022 |
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130 |
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Company |
Fixtures and fittings |
Equipment |
Total |
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£ |
£ |
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Cost |
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At 1 January 2023 |
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37,623 |
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Additions |
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– |
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At 31 December 2023 |
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37,623 |
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Depreciation |
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At 1 January 2023 |
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37,493 |
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Charge for the year |
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130 |
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At 31 December 2023 |
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37,623 |
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Carrying amount |
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At 31 December 2023 |
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– |
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At 31 December 2022 |
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130 |
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Group |
Company |
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2023 |
2022 |
2023 |
2022 |
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£ |
£ |
£ |
£ |
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Trade debtors |
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Other debtors |
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Group |
Company |
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2023 |
2022 |
2023 |
2022 |
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£ |
£ |
£ |
£ |
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Trade creditors |
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Amounts owed to group undertakings and undertakings in which the company has a participating interest |
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– |
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Corporation tax |
– |
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Social security and other taxes |
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Other creditors |
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Group |
Company |
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2023 |
2022 |
2023 |
2022 |
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£ |
£ |
£ |
£ |
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Not later than 1 year |
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Later than 1 year and not later than 5 years |
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COMPANY LIMITED BY GUARANTEE |
MANAGEMENT INFORMATION |
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COMPANY DETAILED INCOME STATEMENT |
2023 |
2022 |
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£ |
£ |
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Project income |
75,075 |
58,814 |
Membership income |
412,290 |
400,302 |
Sales of publications |
11,515 |
13,547 |
Considerate Constructors Scheme income |
48,300 |
46,000 |
Miscellaneous income and recharges |
12,823 |
12,296 |
NRAC income |
40,996 |
41,910 |
Constructionarium income |
119,993 |
116,821 |
DQI Income |
91,205 |
176,598 |
Adjudication and appeals income |
16,318 |
14,775 |
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Opening stock - resale |
1,752 |
2,224 |
Project expenses |
100,790 |
164,294 |
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102,542 |
166,518 |
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Closing stock - resale |
1,960 |
1,752 |
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100,582 |
164,766 |
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Gross profit |
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Administrative expenses |
915,871 |
889,363 |
Other operating income |
134,640 |
183,425 |
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Operating (loss)/profit |
(
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(Loss)/profit before taxation |
(53,298) |
10,359 |
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NOTES TO THE COMPANY DETAILED INCOME STATEMENT |
2023 |
2022 |
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£ |
£ |
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Directors salaries |
188,989 |
171,290 |
Wages and salaries |
300,773 |
316,267 |
Employers national insurance contributions |
87,159 |
88,892 |
Staff pension contributions - defined contribution |
12,996 |
13,780 |
Rent |
117,899 |
138,198 |
Rent prepayment |
– |
(11,560) |
Insurance |
4,393 |
3,410 |
Travel and subsistence |
25,995 |
31,431 |
Hire costs |
3,209 |
3,058 |
Telephone, IT and website expenses |
37,568 |
44,284 |
Office expenses |
575 |
144 |
Printing postage and stationery |
7,609 |
6,363 |
BUPA |
19,434 |
18,036 |
Sundry expenses |
– |
49 |
Subscriptions and publications |
1,362 |
877 |
Advertising |
3,790 |
399 |
Management charges payable |
32,640 |
32,136 |
Legal and professional fees |
41,734 |
3,560 |
Consultancy fees |
18,985 |
17,283 |
Accountancy fees |
1,000 |
1,000 |
Auditors remuneration |
6,900 |
6,900 |
Depreciation of tangible assets |
434 |
738 |
Bank charges |
2,427 |
2,828 |
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915,871 |
889,363 |
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Management charges receivable |
134,640 |
183,425 |
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