Registered number
02111650
Association Of British Professional Conference Organisers (The)
Filleted Accounts
30 April 2025
Association Of British Professional Conference Organisers (The)
Registered number: 02111650
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 3 25,170 36,598
Current assets
Debtors 4 10,612 1,566
Cash at bank and in hand 374,669 287,745
385,281 289,311
Creditors: amounts falling due within one year 5 (127,297) (101,895)
Net current assets 257,984 187,416
Net assets 283,154 224,014
Capital and reserves
Profit and loss account 283,154 224,014
Shareholders' funds 283,154 224,014
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
KE Sargent
Director
Approved by the board on 26 May 2025
Association Of British Professional Conference Organisers (The)
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Website:
Cost
At 1 May 2024 57,140
At 30 April 2025 57,140
Amortisation
At 1 May 2024 20,542
Provided during the year 11,428
At 30 April 2025 31,970
Net book value
At 30 April 2025 25,170
At 30 April 2024 36,598
The website is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Debtors 2025 2024
£ £
Trade debtors 10,612 1,566
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 8,248 1,724
Taxation and social security costs 17,317 13,296
Other creditors 101,732 86,875
127,297 101,895
6 Controlling party
The company is limited by guarantee and as such has no share capital or controlling party.
7 Other information
Association Of British Professional Conference Organisers (The) is a private company limited by shares and incorporated in England. Its registered office is:
Barn Down, 2 Pool Row
Main Street Willersey
Broadway
Gloucestershire
WR12 7PJ
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