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Registered number: 04411400
European Association Of Historic Towns and Regions Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Steve Pye & Co.
Chartered Certified Accountants
Unit 10 Aylsham Business Park Richard Oakes Road
Aylsham
Norwich
Norfolk
NR11 6FD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04411400
31 December 2023 31 December 2022
as restated
Notes
FIXED ASSETS
Tangible Assets 4 922 1,165
922 1,165
CURRENT ASSETS
Debtors 5 414 -
Cash at bank and in hand 61,093 183,134
61,507 183,134
Creditors: Amounts Falling Due Within One Year 6 (75,844 ) (84,419 )
NET CURRENT ASSETS (LIABILITIES) (14,337 ) 98,715
TOTAL ASSETS LESS CURRENT LIABILITIES (13,415 ) 99,880
Creditors: Amounts Falling Due After More Than One Year 7 - (111,562 )
NET LIABILITIES (13,415 ) (11,682 )
RESERVES
Other reserves 20,305 20,305
Income and Expenditure Account (33,720 ) (31,987 )
MEMBERS' FUNDS (13,415) (11,682)
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr Brian Smith
Director
20 September 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
European Association Of Historic Towns and Regions Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 04411400 . The registered office is The Forum, Millennium Plain, Norwich, Norfolk, NR2 1TF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
2.4. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Computer Equipment
Cost
As at 1 January 2023 15,650
Additions 504
As at 31 December 2023 16,154
Depreciation
As at 1 January 2023 14,485
Provided during the period 747
As at 31 December 2023 15,232
Net Book Value
As at 31 December 2023 922
As at 1 January 2023 1,165
Page 3
Page 4
5. Debtors
31 December 2023 31 December 2022
as restated
Due within one year
Other debtors 414 -
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
as restated
Trade creditors 54 507
Other creditors 73,821 82,702
Taxation and social security 1,969 1,210
75,844 84,419
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 31 December 2022
as restated
Other creditors - 111,562
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4