ACCOUNTS - Final Accounts preparation

Registered number: 08365951

INTERNATIONAL ADVOCACY ACADEMY

(A Company Limited by Guarantee)

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

INTERNATIONAL ADVOCACY ACADEMY

(A Company Limited by Guarantee)

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF INTERNATIONAL ADVOCACY ACADEMY
FOR THE YEAR ENDED 31 JANUARY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of INTERNATIONAL ADVOCACY ACADEMY for the year ended 31 January 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of INTERNATIONAL ADVOCACY ACADEMY, as a body, in accordance with the terms of our engagement letter dated 24 Jul 2017. Our work has been undertaken solely to prepare for your approval the financial statements of INTERNATIONAL ADVOCACY ACADEMY and state those matters that we have agreed to state to the Board of Directors of INTERNATIONAL ADVOCACY ACADEMY, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than INTERNATIONAL ADVOCACY ACADEMY and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that INTERNATIONAL ADVOCACY ACADEMY has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of INTERNATIONAL ADVOCACY ACADEMY. You consider that INTERNATIONAL ADVOCACY ACADEMY is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of INTERNATIONAL ADVOCACY ACADEMY. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Haggards Crowther LLP

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

20 October 2025

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INTERNATIONAL ADVOCACY ACADEMY

(A Company Limited by Guarantee)

REGISTERED NUMBER: 08365951

BALANCE SHEET

AS AT 31 JANUARY 2025

		2025		2024
Note		£		£


Current assets
Cash at bank and in hand	4,486		7,960
	4,486		7,960
Creditors: amounts falling due within one year	(6,682)		(7,059)
Net current (liabilities)/assets		(2,196)		901
Total assets less current liabilities		(2,196)		901

Net (liabilities)/assets		(2,196)		901

Capital and reserves
Profit and loss account	(2,196)	901
	(2,196)	901

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 October 2025.

R Samuel

Director

The notes on pages 3 to 4 form part of these financial statements.

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INTERNATIONAL ADVOCACY ACADEMY

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1.	General information

International Advocacy Academy Ltd is a private company, limited by guarantees registered in England and Wales. The company's registered number is 08365951 and its registered address is Second Floor, 1 Middle Temple Lane, London, EC4Y 9AA.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Taxation

Tax is recognised in the income statement except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 3

INTERNATIONAL ADVOCACY ACADEMY

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are 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.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	4,486	7,960
	4,486	7,960

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	-	377
Other creditors	4,682	4,682
Accruals and deferred income	2,000	2,000
	6,682	7,059


5.	Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £................ towards the assets of the company in the event of liquidation.

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