THE UNITED KINGDOM ENVIRONMENTAL LAW ASSOCIATION

Company limited by guarantee

Company Registration Number:
02133283 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2023

Period of accounts

Start date: 1 January 2023

End date: 31 December 2023

THE UNITED KINGDOM ENVIRONMENTAL LAW ASSOCIATION

Contents of the Financial Statements

for the Period Ended 31 December 2023

Directors report
Balance sheet
Additional notes
Balance sheet notes

THE UNITED KINGDOM ENVIRONMENTAL LAW ASSOCIATION

Directors' report period ended 31 December 2023

The directors present their report with the financial statements of the company for the period ended 31 December 2023

Principal activities of the company

The primary objects and purpose of the charity, which was established in 1988 under its Memorandum and Articles of Association, are to promote for the benefit of the public generally the enhancement and conservation of the environment in the United Kingdom and, in particular, to advance the education of the public in all matters relating to the development, teaching, application and practice of law relating to the environment. There were no changes to the objects during the year.

Additional information

UKELA's ultimate aim is to make better law for the environment. This is achieved by providing training and promoting knowledge exchange between professionals working in the environmental sector, as well as by providing information and public education on environmental law, rights and responsibilities.



Directors

The directors shown below have held office during the whole of the period from
1 January 2023 to 31 December 2023

Odette Chalaby
Simone Davidson
Estelle Dehon
Peter Harvey
Jane Haviland
Philip Hunter
Christian Jowett
Emma Lui
Brendan Martyn
Helen Mitcheson
Warren Percival
Nina Pindham
Ben Stansfield
Richard Turney
Alison York
Juliet Munn


The directors shown below have held office during the period of
30 June 2023 to 31 December 2023

James Sanderson
Safiyah Islam
Toby Fisher
Simon Tilling


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
9 May 2024

And signed on behalf of the board by:
Name: Warren Percival
Status: Director

THE UNITED KINGDOM ENVIRONMENTAL LAW ASSOCIATION

Balance sheet

As at 31 December 2023

Notes 2023 2022


£

£
Current assets
Debtors: 3 7,337 10,613
Cash at bank and in hand: 134,358 131,905
Total current assets: 141,695 142,518
Creditors: amounts falling due within one year: 4 ( 30,318 ) ( 20,088 )
Net current assets (liabilities): 111,377 122,430
Total assets less current liabilities: 111,377 122,430
Total net assets (liabilities): 111,377 122,430
Members' funds
Profit and loss account: 111,377 122,430
Total members' funds: 111,377 122,430

The notes form part of these financial statements

THE UNITED KINGDOM ENVIRONMENTAL LAW ASSOCIATION

Balance sheet statements

For the year ending 31 December 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 9 May 2024
and signed on behalf of the board by:

Name: Warren Percival
Status: Director

The notes form part of these financial statements

THE UNITED KINGDOM ENVIRONMENTAL LAW ASSOCIATION

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. For donations to be recognised the Charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the Charity and it is probable that they will be fulfilled. No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Annual subscriptions, which are payable on 1 January and run for a calendar year, are recognised in the Statement of Financial Activities evenly over the calendar year provided that they are received before the financial year-end. Subscriptions received for that calendar year after the year-end are taken to income wholly in the following financial year. Subscriptions received for the following calendar year are carried forward in the accounts as deferred income. Conference income is recognised in the accounting year in which the conference is held. Gift Aid donations are recognised at the point when the related income is receivable.

    Tangible fixed assets depreciation policy

    Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis: IT equipment - 3 years straight line

    Other accounting policies

    Accounts include the following additional accounting policies: - Basis of preparation of financial statements - Going concern - Expenditure - Taxation - Debtors - Cash at bank and in hand - Liabilities and provisions - Financial instruments - Pensions - Fund accounting

THE UNITED KINGDOM ENVIRONMENTAL LAW ASSOCIATION

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 5 5

THE UNITED KINGDOM ENVIRONMENTAL LAW ASSOCIATION

Notes to the Financial Statements

for the Period Ended 31 December 2023

3. Debtors

2023 2022
£ £
Prepayments and accrued income 7,337 10,613
Total 7,337 10,613

THE UNITED KINGDOM ENVIRONMENTAL LAW ASSOCIATION

Notes to the Financial Statements

for the Period Ended 31 December 2023

4. Creditors: amounts falling due within one year note

2023 2022
£ £
Trade creditors 7,986 10,165
Taxation and social security 2,008 2,195
Accruals and deferred income 20,216 6,825
Other creditors 108 903
Total 30,318 20,088