Registration number: 07216999

Centre For Bio-Ethical Reform UK

Contents

Hodson & Co Accountants' Report	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Centre For Bio-Ethical Reform UK
for the year ended 5 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Centre For Bio-Ethical Reform UK for the year ended 5 April 2025 as set out on pages 2 to 8 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
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Centre For Bio-Ethical Reform UK, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Centre For Bio-Ethical Reform UK and state those matters that we have agreed to state to the Board of Directors of Centre For Bio-Ethical Reform UK, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Centre For Bio-Ethical Reform UK and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Centre For Bio-Ethical Reform UK has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Centre For Bio-Ethical Reform UK. You consider that Centre For Bio-Ethical Reform UK is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Centre For Bio-Ethical Reform UK. 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 accounts.

......................................

Hodson & Co
Wiston House
1 Wiston Avenue
Worthng
West Sussex
BN14 7QL

5 December 2025

Centre For Bio-Ethical Reform UK

(Registration number: 07216999)
Statement of Financial Position
5 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	10,775	7,758
Current assets
Debtors	5	1,193	1,318
Cash at bank and in hand		29,308	39,594
		30,501	40,912
Creditors: Amounts falling due within one year	6	(13,639)	(10,262)
Net current assets		16,862	30,650
Net assets		27,637	38,408
Reserves
Retained earnings		27,637	38,408
Surplus		27,637	38,408

For the financial year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 December 2025 and signed on its behalf by:
 

Centre For Bio-Ethical Reform UK

(Registration number: 07216999)
Statement of Financial Position
5 April 2025

......................................... I Forman Company secretary and director

Centre For Bio-Ethical Reform UK

Notes to the Unaudited Financial Statements
for the year ended 5 April 2025

1	General information

The company is a company limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
23 New Broadway
Tarring Road
Worthing
West Sussex
BN11 4HP

These financial statements were authorised for issue by the Board on 5 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of donations received or receivable in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Centre For Bio-Ethical Reform UK

Notes to the Unaudited Financial Statements
for the year ended 5 April 2025

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	over 5 years
Motor Vehicles	over 4 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Centre For Bio-Ethical Reform UK

Notes to the Unaudited Financial Statements
for the year ended 5 April 2025

2	Accounting policies (continued)

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2024 - 14).

Centre For Bio-Ethical Reform UK

Notes to the Unaudited Financial Statements
for the year ended 5 April 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 6 April 2024	16,217	16,217
Additions	6,514	6,514
At 5 April 2025	22,731	22,731
Depreciation
At 6 April 2024	8,459	8,459
Charge for the year	3,497	3,497
At 5 April 2025	11,956	11,956
Carrying amount
At 5 April 2025	10,775	10,775
At 5 April 2024	7,758	7,758

5

Debtors

Current	2025 £	2024 £
Trade debtors	920	1,318
Other debtors	273	-
	1,193	1,318

Centre For Bio-Ethical Reform UK

Notes to the Unaudited Financial Statements
for the year ended 5 April 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	20	-
Taxation and social security	2,692	-
Accruals and deferred income	1,842	1,962
Other creditors	9,085	8,300
	13,639	10,262