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REGISTERED NUMBER: 11997801 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

ASSOCIATION OF RESPIRATORY NURSES
(LIMITED BY GUARANTEE)

PREVIOUSLY KNOWN AS
THE ASSOCIATION OF RESPIRATORY NURSE
SPECIALISTS

ASSOCIATION OF RESPIRATORY NURSES (REGISTERED NUMBER: 11997801)
(LIMITED BY GUARANTEE)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Balance Sheet 1

Notes to the Financial Statements 2


ASSOCIATION OF RESPIRATORY NURSES (REGISTERED NUMBER: 11997801)
(LIMITED BY GUARANTEE)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 101,070 53,515
Cash at bank 100,163 113,508
201,233 167,023
CREDITORS
Amounts falling due within one year 5 21,841 11,076
NET CURRENT ASSETS 179,392 155,947
TOTAL ASSETS LESS CURRENT
LIABILITIES

179,392

155,947

RESERVES
Retained earnings 179,392 155,947
MEMBERS' FUNDS 179,392 155,947

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2024 and were signed on its behalf by:




J M King - Director



S Kearney - Director


ASSOCIATION OF RESPIRATORY NURSES (REGISTERED NUMBER: 11997801)
(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Association Of Respiratory Nurses, formerly known as The Association of Respiratory Nurse Specialists, is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The financial statements are prepared on the going concern basis, which assumes the ability of the company to continue its activities for the foreseeable future, being a period of not less than twelve months from the approval of these accounts.

The directors, having considered all the information available, are confident that the company has adequate reserves and resources to continue its operational activities for the foreseeable future. Accordingly, the directors are satisfied that the going concern basis continues to be appropriate for the preparation of the annual financial statements.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for services supplied, net of returns, discounts and value added taxes.

Revenue is recognised based on the date of supply or entitlement in respect of accrued income.

Taxation
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

No liability to corporation tax arises on the ordinary activities of the company as it is a non-profit making organisation.

Profit and loss
It is considered that the activities of the company do not give rise to a profit and loss. Any excess or deficit of income will be retained in its general fund for future use and reinvestment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 55,266 30,515
VAT 45,804 23,000
101,070 53,515

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 20,341 9,601
Accrued expenses 1,500 1,475
21,841 11,076

6. LIMITED BY GUARANTEE

The company is limited by guarantee and each members liability is limited to an amount not exceeding £1 in the case of winding up.