Academy of Forensic Medical Sciences

Registered number

07141113

Unaudited Filleted Accounts

31 January 2025

Smithfield Accountants LLP

Chartered Accountants

Suite 1, Unit 2, Stansted Courtyard

Parsonage Road, Takeley, Essex, CM22 6PU

Academy of Forensic Medical Sciences
Registered number:		07141113
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	5		6,954			7,881

Current assets
Debtors	6	14,742			16,943
Cash at bank and in hand		46,734			58,642
		61,476			75,585

Creditors: amounts falling due within one year	7	(3,530)			(30,618)

Net current assets			57,946			44,967

Total assets less current liabilities			64,900			52,848

Net assets			64,900			52,848

Capital and reserves
Income and expenditure account	9		64,900			52,848

Shareholders' funds			64,900			52,848

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The Profit and Loss Account and Directors' Report have not been delivered to the Registrar of Companies.




P Vanezis
Director
Approved by the board on 10 October 2025

Academy of Forensic Medical Sciences
Notes to the Accounts
for the year ended 31 January 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Fees represents the value of courses provided to students and other public organisations.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office Equipment			20% WDV
	Library Resources			20% WDV

	Deferred income
	Income is matched to the period to which it relates on a time basis.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Operating surplus

	This is stated after charging:

	Entertaining					-		-
	Depreciation					927		1,971
	Accountancy					2,298		2,226


3	Taxation

	Balance sheet

	Corporation tax payable on 01.11.2025					134		-

	Profit and loss account

	Prior year (over)/under provisions					(70)		(1,743)
	UK corporation tax charge/(refund) @ 19% on profits					134		-
	Transfer/(released) to deferred taxation					-		-
						64		(1,743)

	Due to loss relief, no tax is payable.


4	Wages and NI					2025		2024
Number							Number

	Gross wages					53,078		132,693
	Employers NI					2,899		16,257
	Directors' remuneration					-		-
						55,977		148,950

	Average number of persons employed by the company					2		4














5	Tangible fixed assets
		Land and buildings		Office equipment		Library Resources		Total
£			£		£		£
	Cost
	At 1 February 2024	-		4,840		18,904		23,744
	Additions	-		-		-		-
	Disposals	-		-		-		-
	At 31 January 2025	-		4,840		18,904		23,744

	Depreciation
	At 1 February 2024	-		4,284		11,579		15,863
	Charge for the year	-		85		842		927
	On disposals	-		-		-		-
	At 31 January 2025	-		4,369		12,421		16,790

	Net book value
	At 31 January 2025	-		471		6,483		6,954
	At 31 January 2024	-		556		7,325		7,881


6	Debtors					2025		2024
£							£

	Prepayments and other debtors					14,742		16,943
						14,742		16,943


7	Creditors: amounts falling due within one year					2025		2024
£							£

	Deferred income					-		25,900
	Corporation tax					134		-
	Other creditors					3,396		4,718
						3,530		30,618


8	Members and legal status

	The company is a Not for Profit Organisation, hence all profits for the provision of education services is retained for future developments and growth of the company. The organisation is limited by guarantee and the members are liable to introduce if required, capital up to a maximum of £1 each. The company is governed by its Memorandum and Articles of Association, which also highlights the liability of members.







9	Income and expenditure account					2025		2024
£							£

	At 1 February 2024					52,848		69,787
	Surplus/(deficit) for the year					12,052		(16,939)

	At 31 January 2025					64,900		52,848


10	Controlling party

	The company is jointly controlled by its directors.


11	Presentation currency

	The accounts are presented in British Pounds Sterling.


12	Other information

	Academy of Forensic Medical Sciences is a private company limited by shares and incorporated in England. Its registered office is:

	The Shrubbery
	High Road
	Thornwood
	Epping
	Essex CM16 6LU