REGISTERED NUMBER: 04441094 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Association for Rational Emotive

Behaviour Therapy

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Edelweiss Collings

Prof. Stephen Palmer

Fay Kalapoda

John Edward Sim

Caroline Spencer

Denise Christy

SECRETARY:

Elizabeth Mary Samuels

REGISTERED OFFICE:

2nd Floor

2 Walsworth Road

HITCHIN

Hertfordshire

SG4 9SP

REGISTERED NUMBER:

04441094 (England and Wales)

ACCOUNTANTS:

D and E Accountancy Ltd

Tax Advisors and Accountants

2nd Floor, 2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

CURRENT ASSETS

Debtors

4

656

263

Cash at bank

28,327

29,203

28,983

29,466

CREDITORS

Amounts falling due within one year

5

2,251

2,735

NET CURRENT ASSETS

26,732

26,731

TOTAL ASSETS LESS CURRENT LIABILITIES

26,732

26,731

RESERVES

Income and expenditure account

6

26,732

26,731

26,732

26,731

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

John Edward Sim - Director

1.	STATUTORY INFORMATION

Association for Rational Emotive Behaviour Therapy 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

125

125

Other debtors

90

90

Prepayments

441

48

656

263

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Tax

64

158

Accrued expenses

2,187

2,577

2,251

2,735

6.

RESERVES

Income

and

expenditure

account

£

At 1 January 2024

26,731

Surplus for the year

1

At 31 December 2024

26,732