Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-282024-01-01falseThe principal activity of the Company is the provision of membership services to the members of Integra International.1720truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09271931 2024-01-01 2024-12-31 09271931 2023-01-01 2023-12-31 09271931 2024-12-31 09271931 2023-12-31 09271931 c:CompanySecretary1 2024-01-01 2024-12-31 09271931 c:Director1 2024-01-01 2024-12-31 09271931 c:Director2 2024-01-01 2024-12-31 09271931 c:Director3 2024-01-01 2024-12-31 09271931 c:Director4 2024-01-01 2024-12-31 09271931 c:Director5 2024-01-01 2024-12-31 09271931 c:Director6 2024-01-01 2024-12-31 09271931 c:Director7 2024-01-01 2024-12-31 09271931 c:Director8 2024-01-01 2024-12-31 09271931 c:Director9 2024-01-01 2024-12-31 09271931 c:Director10 2024-01-01 2024-12-31 09271931 c:Director11 2024-01-01 2024-12-31 09271931 c:Director13 2024-01-01 2024-12-31 09271931 c:Director14 2024-01-01 2024-12-31 09271931 c:Director15 2024-01-01 2024-12-31 09271931 c:Director17 2024-01-01 2024-12-31 09271931 c:Director18 2024-01-01 2024-12-31 09271931 c:Director19 2024-01-01 2024-12-31 09271931 c:RegisteredOffice 2024-01-01 2024-12-31 09271931 c:Agent1 2024-01-01 2024-12-31 09271931 c:Agent2 2024-01-01 2024-12-31 09271931 c:Agent3 2024-01-01 2024-12-31 09271931 d:OfficeEquipment 2024-01-01 2024-12-31 09271931 d:CurrentFinancialInstruments 2024-12-31 09271931 d:CurrentFinancialInstruments 2023-12-31 09271931 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09271931 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09271931 d:RetainedEarningsAccumulatedLosses 2024-12-31 09271931 d:RetainedEarningsAccumulatedLosses 2023-12-31 09271931 c:FRS102 2024-01-01 2024-12-31 09271931 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09271931 c:FullAccounts 2024-01-01 2024-12-31 09271931 c:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 09271931 2 2024-01-01 2024-12-31 09271931 e:USDollar 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number:09271931













INTEGRA (INTERNATIONAL) LIMITED
(A Company Limited by Guarantee)

FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

 
INTEGRA (INTERNATIONAL) LIMITED
 
(A Company Limited by Guarantee)
 

COMPANY INFORMATION


Directors
M Saunders 
S Austin 
D De Grazia 
B Koetteritzsch 
F Schweiger 
G Scibetta 
D Borg 
B Hunter 
C Perez 
R Almog 
B Sims 
T Chiba 
J Taraboulos 
H Volska 
O Lefebvre 
M L Fiato 
R Moore 




Company secretary
M Saunders



Registered number
09271931



Registered office
1st Floor Sackville House
143-149 Fenchurch Street

London

EC3M 6BL




Bankers
Lloyds Bank

U.K.





US Bank

U.S.A.





Estre Bank

EUR





 
INTEGRA (INTERNATIONAL) LIMITED
 
(A Company Limited by Guarantee)
 

CONTENTS



Page
Balance Sheet
 
1
Notes to the Financial Statements
 
2 - 4


 
INTEGRA (INTERNATIONAL) LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 09271931

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
$
$

Fixed assets
  

Tangible assets
  
1
1

Current assets
  

Debtors
 4 
568,737
491,906

Bank and cash balances
  
444,348
499,130

  
1,013,085
991,036

Creditors: amounts falling due within one year
 5 
(642,273)
(601,300)

Net current assets
  
 
 
370,812
 
 
389,736

Net assets
  
370,813
389,737


Capital and reserves
  

Retained earnings
  
370,813
389,737

Total equity
  
370,813
389,737


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 Directors' Report and Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 
28 May 2025.




M Saunders
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
INTEGRA (INTERNATIONAL) LIMITED

(A Company Limited by Guarantee)
 

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

1.


General information

Integra (International) Limited (company number 09271931) was incorporated in England and Wales as a private company limited by guarantee. Its registered office is at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BL. There is no principal place of business. 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Statement of Cash Flows

The Company has taken advantage of the exemption in Financial Reporting Standard 102 Section 1A.7, from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company. 

 
2.3

Turnover

Turnover comprises of the invoiced amount of services. Turnover earned by the Company is recognised on the following basis:
Rendering of services
Membership income is recognised in the period in which the membership applies. Joining fees from new members are recognised in the period of acceptance of the member. Income from conferences organised by the Company is recognised as income on the date on which the conference is held. 

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is United States Dollars (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.

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 the Statement of Income and Retained Earnings. 

Page 2

 
INTEGRA (INTERNATIONAL) LIMITED

(A Company Limited by Guarantee)
 

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

2.Accounting policies (continued)

 
2.5

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:

Computer equipment
-
50%
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 the Statement of Income and Retained Earnings.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings. 

 
2.7

Debtors

Short-term debtors are measured at transaction price, 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.

 
2.9

Creditors

Short-term creditors are measured at the transaction price.

 
2.10

Interest income

Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

Page 3

 
INTEGRA (INTERNATIONAL) LIMITED

(A Company Limited by Guarantee)
 

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

3.


Employees

The average monthly number of employees, including directors, during the year was 17 (2023 - 20).


4.


Debtors

2024
2023
$
$

Amounts due within one year

Trade debtors
518,728
429,921

Prepayments and accrued income
50,009
61,985

568,737
491,906



5.


Creditors: Amounts falling due within one year

2024
2023
$
$

Trade creditors
13,742
20,672

Other taxation and social security
4,829
2,522

Other creditors
6,256
1,710

Accruals and deferred income
617,446
576,396

642,273
601,300




6.


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 not exceeding £1 towards the assets of the company in the event of liquidation.

Page 4