Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Directors

The director shown below has held office during the whole of the period from
1 January 2024 to 31 December 2024

Christopher Dilloway

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
24 April 2025

And signed on behalf of the board by:
Name: Christopher Dilloway
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2024

	2024	2023
	£	£
Turnover:	4,409,478	4,186,030
Gross profit(or loss):	4,409,478	4,186,030
Distribution costs:	0	0
Administrative expenses:	( 4,951,384 )	( 4,526,841 )
Other operating income:	37,389	23,947
Operating profit(or loss):	(504,517)	(316,864)
Interest receivable and similar income:	68,522	64,999
Profit(or loss) before tax:	(435,995)	(251,865)
Profit(or loss) for the financial year:	(435,995)	(251,865)

Balance sheet

As at 31 December 2024

	Notes	2024	2023
		£	£
Fixed assets
Intangible assets:	3	121,173	115,172
Tangible assets:	4	157,966	156,996
Investments:	5	1,019,969	982,582
Total fixed assets:		1,299,108	1,254,750
Current assets
Debtors:	6	1,699,957	1,604,688
Cash at bank and in hand:		799,545	1,269,542
Total current assets:		2,499,502	2,874,230
Creditors: amounts falling due within one year:	7	( 1,873,897 )	( 1,777,272 )
Net current assets (liabilities):		625,605	1,096,958
Total assets less current liabilities:		1,924,713	2,351,708
Provision for liabilities:		( 9,000 )	0
Total net assets (liabilities):		1,915,713	2,351,708
Members' funds
Profit and loss account:		1,915,713	2,351,708
Total members' funds:		1,915,713	2,351,708

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2024

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Income from web advertising, sponsorship and licensing, and accreditation is deferred on a proportionate basis over the life of the contract. All other income is recognised when the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Donations and legacies includes donations and gifts, legacies, and all other income that is in substance a gift made on a voluntary basis. It also includes grants of a general nature provided by government and charitable foundations which are not conditional on delivery of certain levels or volumes of a service The donation may be made towards the general aims of Coeliac UK (unrestricted), or towards a specific service or aim (restricted). Donations are recognised on receipt of the donation, or if earlier, at the point where there is a written obligation for a donor to pay a specified donation. Legacies are recognised at the point entitlement is established, receipt is considered probable and the estate value can be estimated reliably.

  Tangible fixed assets depreciation policy

  Provision is made for depreciation on all assets at rates calculated to write off the cost, less any estimated residual value of each asset over its expected useful life, as follows: Furniture and fittings 20% p.a. straight line Computer equipment 33.33% p.a. straight line

  Intangible fixed assets amortisation policy

  Intangible assets are assets that lack physical substance but have value. Intangible assets are recognised at cost, which includes the purchase price and any directly attributable costs of preparing the asset for its intended use. Intangible assets are amortised over their useful life, capped at three years.

  Valuation information and policy

  Investments held as current assets are at the realisable value at the balance sheet date.

  Other accounting policies

  Local groups and accounting policy The local groups record their income and expenditure on a receipt basis. At the end of thefinancial year, each group submits a return of its income and expenditure which is included inthe Statement of Financial Activities and the Balance Sheet.

Notes to the Financial Statements

for the Period Ended 31 December 2024

• 2. Employees

  	2024	2023
  Average number of employees during the period	59	52