REGISTERED NUMBER: 13784980 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

Konrad Adenauer Stiftung UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr C Atilgan

SECRETARY:

J Lindblad

REGISTERED OFFICE:

42 Essex Street

London

WC2R 3JF

REGISTERED NUMBER:

13784980 (England and Wales)

AUDITORS:

Merchant Mackinlay Simpson Ltd

Statutory Auditors

2 Craven Road

Ealing

London

W5 2UA

FIXED ASSETS

Tangible assets

4

5,586

2,449

CURRENT ASSETS

Debtors

5

88,262

88,328

Cash at bank and in hand

4,079

45,964

92,341

134,292

CREDITORS

Amounts falling due within one year

6

93,973

132,787

NET CURRENT (LIABILITIES)/ASSETS

(1,632

)

1,505

TOTAL ASSETS LESS CURRENT LIABILITIES

3,954

3,954

RESERVES

Income and expenditure account

3,954

3,954

3,954

3,954

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 July 2025 and were signed by:

Dr C Atilgan - Director

1.	STATUTORY INFORMATION

Konrad Adenauer Stiftung UK Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents grant income from it's German parent company.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term 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.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

3,674

Additions

6,542

At 31 December 2024

10,216

DEPRECIATION

At 1 January 2024

1,225

Charge for year

3,405

At 31 December 2024

4,630

NET BOOK VALUE

At 31 December 2024

5,586

At 31 December 2023

2,449

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

88,262

88,328

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

886

5,737

Taxation and social security

(1,824

)

927

Other creditors

94,911

126,123

93,973

132,787

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

123,840

123,840

Between one and five years

309,600

433,440

433,440

557,280

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ketan Ramesh Patel FCCA (Senior Statutory Auditor)

for and on behalf of Merchant Mackinlay Simpson Ltd

9.	RELATED PARTY DISCLOSURES

All turnover received by Konrad Adenauer Stiftung UK Limited is from it's German parent company; Konrad-Adenauer-Stiftung e.V., a non-profit organisation.