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Registered number: 08187233









ZIRCON INDUSTRY ASSOCIATION LIMITED
(A Company Limited by Guarantee)

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
ZIRCON INDUSTRY ASSOCIATION LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 08187233

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
$
$

  

Current assets
  

Debtors: amounts falling due within one year
 3 
63,897
35,864

Cash at bank and in hand
  
423,143
427,866

  
487,040
463,730

Creditors: amounts falling due within one year
 4 
(73,665)
(68,503)

Net current assets
  
 
 
413,375
 
 
395,227

Total assets less current liabilities
  
413,375
395,227

  

Net assets
  
413,375
395,227


Capital and reserves
  

Profit and loss account
  
413,375
395,227

  
413,375
395,227


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 statement of comprehensive income 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 3 June 2025.




Mr J A Engle
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
ZIRCON INDUSTRY ASSOCIATION LIMITED

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Zircon Industry Association Limited is a private company, limited by guarantee, incorporated in England and Wales, their registration number is 08187233. The registered office is 24 Old Bond Street, London, W1S 4AP. 

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 financial statements are prepared in US Dollars and are rounded to the nearest $.

The following principal accounting policies have been applied:

  
2.2

Income and expenditure

Membership fees are recognised as income on an accruals basis. All members are liable to pay contributions in accordance with section 3.7 of the Articles of Association as of the date on which they join.
Income from the Annual Conference is recognised at the time the conference takes place. 
Expenditure is recognised on an accruals basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is USD.

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.

 
2.4

Interest income

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

  
2.5

Taxation

The Company has obtained exemption from the Revenue Commissioners in respect of corporation tax, it being a Company not carrying on a business for the purposes of making a profit. Corporation tax is payable on any non-member profits and investment income received.

Page 2

 
ZIRCON INDUSTRY ASSOCIATION LIMITED

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Debtors

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

 
2.7

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. 

 
2.8

Creditors

Short-term creditors are measured at the transaction price.


3.


Debtors

2024
2023
$
$


Trade debtors
-
787

VAT recoverable
16,306
21,877

Prepayments and accrued income
47,591
13,200

63,897
35,864



4.


Creditors: Amounts falling due within one year

2024
2023
$
$

Trade creditors
21,200
14,181

Accruals and deferred income
52,465
54,322

73,665
68,503



5.


Members' liability

The company is limited by guarantee and does not have share capital. Each member (or those ceasing to be a member for one year)  is liable to contribute $1 to the assets of the company in the event of its winding up. 

6.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 4 June 2025 by Aaron Widdows ACA FCCA (Senior Statutory Auditor) on behalf of Price Bailey LLP.


Page 3