Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312025-05-292024-01-013falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04556194 2024-01-01 2024-12-31 04556194 2023-01-01 2023-12-31 04556194 2024-12-31 04556194 2023-12-31 04556194 c:Director5 2024-01-01 2024-12-31 04556194 d:FurnitureFittings 2024-01-01 2024-12-31 04556194 d:FurnitureFittings 2024-12-31 04556194 d:FurnitureFittings 2023-12-31 04556194 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04556194 d:CurrentFinancialInstruments 2024-12-31 04556194 d:CurrentFinancialInstruments 2023-12-31 04556194 d:Non-currentFinancialInstruments 2024-12-31 04556194 d:Non-currentFinancialInstruments 2023-12-31 04556194 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04556194 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04556194 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 04556194 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 04556194 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 04556194 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-12-31 04556194 d:RetainedEarningsAccumulatedLosses 2024-12-31 04556194 d:RetainedEarningsAccumulatedLosses 2023-12-31 04556194 c:FRS102 2024-01-01 2024-12-31 04556194 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04556194 c:FullAccounts 2024-01-01 2024-12-31 04556194 c:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 04556194 2 2024-01-01 2024-12-31 04556194 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 04556194


BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED
(A Company Limited by Guarantee)
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2024

 
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED
 
(A Company Limited by Guarantee)
 

CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 04556194

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
924
400

  
924
400

Current assets
  

Debtors: amounts falling due within one year
 5 
-
500

Cash at bank and in hand
 6 
240,495
196,692

  
240,495
197,192

Creditors: amounts falling due within one year
 7 
(63,083)
(59,121)

Net current assets
  
 
 
177,412
 
 
138,071

Total assets less current liabilities
  
178,336
138,471

Creditors: amounts falling due after more than one year
 8 
(25,938)
(31,427)

  

Net assets
  
152,398
107,044


Capital and reserves
  

Profit and loss account
  
152,398
107,044

  
152,398
107,044


Page 1

 
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 04556194
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

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.

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 income statement 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 29 May 2025.




S J Lowy
Director

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

Page 2

 
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

British Educational Travel Association Limited is a Company Limited by Guarantee, incorporated in England, United Kingdom.
The address of the registered office is: 8th Floor, Becket House, 36 Old Jewry, London, EC2R 8DD.
The principal activity of the Company continued to be that of a not for profit membership association, representing businesses in the youth, student and educational travel industry.

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

Revenue

Turnover represents the invoiced value, net of value added tax, of subscriptions and event sales payable by members together with sundry industry related sales.

 
2.3

Interest income

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

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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.

Page 3

 
BRITISH EDUCATIONAL TRAVEL 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
Tangible fixed assets (continued)

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:

Fixtures and fittings
-
33%
Straight line method

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 2).

Page 4

 
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 January 2024
24,903


Additions
1,144


Disposals
(23,697)



At 31 December 2024

2,350



Depreciation


At 1 January 2024
24,503


Charge for the year on owned assets
620


Disposals
(23,697)



At 31 December 2024

1,426



Net book value



At 31 December 2024
924



At 31 December 2023
400

Page 5

 
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Prepayments
-
500

-
500



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
240,495
196,692

240,495
196,692



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
5,487
5,351

Other taxation and social security
1,744
5,714

Accruals and deferred income
55,852
48,056

63,083
59,121



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
25,938
31,427

25,938
31,427


Page 6

 
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
5,487
5,351


5,487
5,351

Amounts falling due 1-2 years

Bank loans
25,938
31,427


25,938
31,427



31,425
36,778




10.


Company status

The Company is a private company limited by guarantee and consequently does not have share capital.
Each of the members is liable to contribute an amount towards the assets of the company in the event of liquidation.


11.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £11,424 (2023: £9,931).
Contributions totalling £nil (2023 - nil) were payable to the fund at the balance sheet date.


12.


Controlling party

Management consider there to be no ultimate controlling party.

 
Page 7