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Registered number: 02157466
Charity number: 1023728
The Association For Logic Programming Limited
(A company limited by guarantee)
Unaudited
Trustees' report and financial statements
for the year ended 31 December 2024
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The Association For Logic Programming Limited
(A company limited by guarantee)
Contents
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Reference and administrative details of the Company, its Trustees and advisers
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Statement of financial activities
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Notes to the financial statements
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The Association For Logic Programming Limited
(A company limited by guarantee)
Reference and administrative details of the Company, its Trustees and advisers
for the year ended 31 December 2024
Trustees
Dr P M Hill, Principal (resigned 14 October 2024)
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Company registered number
02157466
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Charity registered number
1023728
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Registered office
Department of Computer Science
University Of Bath
Claverton Down
Bath
Avon
BA2 7AY
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Company secretary
Professor M Hermenegildo
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Accountants
Kreston Reeves LLP
Chartered Accountants
37 St Margaret's Street
Canterbury
Kent
CT1 2TU
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Bankers
National Westminster Bank Plc
South Kensington Station
PO Box No 592
18 Cromwell Place
SW7 2LB
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Page 1
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The Association For Logic Programming Limited
(A company limited by guarantee)
Trustees' report
for the year ended 31 December 2024
The Trustees present their annual report together with the financial statements of the Company for the year 1 January 2024 to 31 December 2024. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Objectives and activities
a. Policies and objectives
The charity's objective is to promote and undertake scientific research in the field of computer science and in particular in logic programming and to disseminate the results of such research and to encourage and develop knowledge and use of the logic programming in all its branches for the benefit of the public.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
b. Activities undertaken to achieve objectives
To achieve objectives the charity supports conferences on logic programming and publishes newsletters.
Achievements and performance
a. Review of activities
In 2024, ALP supported several activities.
We started the year with hosting PADL, The 26th International Symposium on Practical Aspects of Declarative Languages, as part of POPL 2024 from 15-16 January 2024 in London, UK. The event was overseen by Martin Geberser, University of Klagenfurt and Ilya Sergey, National University of Singapore.
We held our main conference, International Conference on Logic Programming 2024, as a face-to-face event in Dallas, Texas, on 11-17 October 2024, co-located with the Logic Programming and Nonmonotonic Reasoning (LPNMR'24). Gopal Gupta, University of Texas at Dallas, was general with Pedro Cabalar, Universidade da Coruña and Theresa Swift, SUNY Stony Brook as programme chair. The programme also had an affiliated ICLP/LPNMR Doctoral Consortium chaired by Francesco Fabiano, New Mexico State University and Martin Gebser, University of Klagenfurt. We offered financial support to students to attend the conference. The yearly Colmerauer Prize was also awarded at the event and we offered financial support to the winning team to collect their prize.
We supported the co-located events PPDP 2024 (Cascais, Lisbon, Portugal - October 22-23, 2023) and LOPSTR 2024 (Milan, Italy - 9-11 September 2024) with financial support for their invited speakers in Milan (Italy).
Juliana Bowles, University of St Andrews and SCCH, and Harald Søndergaard, The University of Melbourne were the programme chairs for LOBSTR 2024. PPDP was overseen by programme chairs Alessandro Bruni, IT-University of Copenhagen, and Alberto Momigliano, Università degli Studi di Milano and general chairs Matteo Pradella and Matteo Rossi, Politecnico di Milano.
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The Association For Logic Programming Limited
(A company limited by guarantee)
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
The Trustees have determined that an appropriate level of reserves should be held sufficient to enable the charity to maintain its operations for the period of 12 months in the event of a significant drop in funding. At the year end, those reserves are considered to be sufficient, totalling £43,462 which is £32,983 greater than annual expenditure.
The Trustees will review the policy annually.
Structure, governance and management
a. Constitution
The Association For Logic Programming Limited is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 22 June 1993.
b. Methods of appointment or election of Trustees
In accordance with the articles of association the appointment of a new director to the charity is taken from the membership of the company.
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The Association For Logic Programming Limited
(A company limited by guarantee)
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
∙select suitable accounting policies and then apply them consistently;
∙observe the methods and principles of the Charities SORP (FRS 102)
∙make judgments and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
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The Association For Logic Programming Limited
(A company limited by guarantee)
Statement of financial activities (incorporating income and expenditure account)
for the year ended 31 December 2024
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Total funds brought forward
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Total funds carried forward
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The Statement of financial activities includes all gains and losses recognised in the year.
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The notes on pages 7 to 10 form part of these financial statements.
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Page 5
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The Association For Logic Programming Limited
(A company limited by guarantee)
Registered number: 02157466
Balance sheet
as at 31 December 2024
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Creditors: amounts falling due within one year
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The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
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The notes on pages 7 to 10 form part of these financial statements.
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Page 6
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The Association For Logic Programming Limited
(A company limited by guarantee)
Notes to the financial statements
for the year ended 31 December 2024
The Association For Logic Programming Limited is a company limited by guarantee incorporated in England and Wales. The address of the registered office is Department Of Computer Science University Of Bath, Claverton Down, Bath, Avon, England, BA2 7AY. Details of the principal acitivties are included in the Trustees' Report.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Association For Logic Programming Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The Trustees have considered the levels of reserves and the charity's financial position and projections. They are satisfied that the charity is able to continue to operate for the foreseeable future. Therefore, the accounts have been prepared on a going concern basis.
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 7
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The Association For Logic Programming Limited
(A company limited by guarantee)
Notes to the financial statements
for the year ended 31 December 2024
2.Accounting policies (continued)
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Liabilities and provisions
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Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.
Investment income, gains and losses are allocated to the appropriate fund.
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Income from donations and legacies
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Income from charitable activities
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Page 8
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The Association For Logic Programming Limited
(A company limited by guarantee)
Notes to the financial statements
for the year ended 31 December 2024
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Expenditure on charitable activities
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Difference on foreign exchange
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Page 9
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The Association For Logic Programming Limited
(A company limited by guarantee)
Notes to the financial statements
for the year ended 31 December 2024
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Trustees' remuneration and expenses
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During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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Deferred income at 1 January 2024
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Resources deferred during the year
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Amounts released from previous periods
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Related party transactions
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At the start of the year, Dr A King, a Trustee was owed £1,560 in respect of expenses that he had paid on behalf of the charity. This was repaid during the year, and so there were no amounts outstanding at the year end.
There were no other transactions with related parties in the year (2023: £NIL).
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Page 10
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