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Registered number: 08833189














PREMIER INTERNATIONAL ASSOCIATES LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
PREMIER INTERNATIONAL ASSOCIATES LIMITED
 

CONTENTS



Page
Balance sheet
1
Notes to the financial statements
2 - 4


 
PREMIER INTERNATIONAL ASSOCIATES LIMITED
REGISTERED NUMBER:08833189

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
954
1,127

Cash at bank and in hand
 5 
35,606
41,738

  
36,560
42,865

Creditors: amounts falling due within one year
 6 
(13,058)
(11,792)

Net current assets
  
 
 
23,502
 
 
31,073

Total assets less current liabilities
  
23,502
31,073

  

Net assets
  
23,502
31,073


Capital and reserves
  

Called up share capital 
 7 
1
1

Foreign exchange reserve
  
2,518
4,108

Profit and loss account
  
20,983
26,964

  
23,502
31,073


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 September 2024.



Marc Voulters
Director

The notes on pages 2 to 4 form part of these financial statements.

1

 
PREMIER INTERNATIONAL ASSOCIATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Premier International Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 08833189
The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
The principal activity of the company has continued to be that of an international accounting association connecting independent accounting firms with businesses looking for professional services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The company's functional currency is US Dollar. This differs from the presentational currency which is pound sterling. The reason for the difference is that the company's usual transaction currency is US Dollar, whilst it is required to file accounts in pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Turnover

Turnover from membership fees is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2

 
PREMIER INTERNATIONAL ASSOCIATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

 
2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.8

Creditors

Short-term creditors are measured at the transaction price. 

 
2.9

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Other debtors
766
881

Called up share capital not paid
1
1

Prepayments
187
245

954
1,127


3

 
PREMIER INTERNATIONAL ASSOCIATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Cash

2023
2022
£
£

Cash at bank and in hand
35,606
41,738



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
13,058
11,792



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
1


 
4