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Registered number: 08660094









CAMBRIDGE CENTRE FOR EVIDENCE-BASED POLICING LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
CAMBRIDGE CENTRE FOR EVIDENCE-BASED POLICING LTD
REGISTERED NUMBER: 08660094

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
2,513
3,108

  
2,513
3,108

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
97,251
103,632

Cash at bank and in hand
  
425,233
311,659

  
522,484
415,291

Creditors: amounts falling due within one year
 6 
(108,618)
(82,194)

NET CURRENT ASSETS
  
 
 
413,866
 
 
333,097

TOTAL ASSETS LESS CURRENT LIABILITIES
  
416,379
336,205

PROVISIONS FOR LIABILITIES
  

Deferred tax
 7 
(628)
(644)

  
 
 
(628)
 
 
(644)

NET ASSETS
  
415,751
335,561


CAPITAL AND RESERVES
  

Called up share capital 
 8 
100
100

Profit and loss account
  
415,651
335,461

  
415,751
335,561


The directors consider 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 directors acknowledge their 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.
Page 1

 
CAMBRIDGE CENTRE FOR EVIDENCE-BASED POLICING LTD
REGISTERED NUMBER: 08660094
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024


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 statement of income and retained earnings 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 by: 






H J Strang
Director

Date: 8 May 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CAMBRIDGE CENTRE FOR EVIDENCE-BASED POLICING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


GENERAL INFORMATION

Cambridge Centre For Evidence-Based Policing Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office address is Salisbury House, Station Road, Cambridge, CB1 2LA. 
The Company's functional and presentational currency is GBP.

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.

 
2.2

FOREIGN CURRENCY TRANSLATION

Functional and presentation currency

The Company's functional and presentational currency is GBP.

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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

TURNOVER

Turnover comprises revenue recognised by the Company in respect of training and consultancy
services supplied during the year, exclusive of Value Added Tax. Revenue is recognised as the fair
value of the consideration received or receivable, and is recognised in the period in which the
services are supplied in accordance with the contract.

Page 3

 
CAMBRIDGE CENTRE FOR EVIDENCE-BASED POLICING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
CAMBRIDGE CENTRE FOR EVIDENCE-BASED POLICING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.8

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.9

PENSIONS

DEFINED CONTRIBUTION PENSION PLAN

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.10

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 13 (2023 - 14).

Page 5

 
CAMBRIDGE CENTRE FOR EVIDENCE-BASED POLICING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


TANGIBLE FIXED ASSETS





Office equipment

£



COST OR VALUATION


At 1 January 2024
19,950


Additions
776



At 31 December 2024

20,726



DEPRECIATION


At 1 January 2024
16,842


Charge for the year on owned assets
1,371



At 31 December 2024

18,213



NET BOOK VALUE



At 31 December 2024
2,513



At 31 December 2023
3,108


5.


DEBTORS

2024
2023
£
£


Trade debtors
90,196
93,833

Other debtors
1,497
2,375

Prepayments and accrued income
5,558
7,424

97,251
103,632


Page 6

 
CAMBRIDGE CENTRE FOR EVIDENCE-BASED POLICING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
4,265
-

Corporation tax
15,700
-

Other taxation and social security
16,058
22,004

Other creditors
5,914
2,480

Accruals and deferred income
66,681
57,710

108,618
82,194


Other creditors includes contributions of £Nil (2023: £1,173) payable to the Company's defined contribution pension scheme at the Balance Sheet date. 


7.


DEFERRED TAXATION




2024
2023


£

£






At beginning of year
(644)
-


Charged to profit or loss
16
(644)



AT END OF YEAR
(628)
(644)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(628)
(777)

Short term timing differences
-
133

(628)
(644)


8.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2023 - 100) Ordinary shares of £1.00 each
100
100


 
Page 7