REGISTERED NUMBER: 08439614 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Health Estates And Facilities Management

Association Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T Litherland

M D Phipps

G R Neild

C G Howell

C A Todd

SECRETARY:

St Pauls Secretaries Limited

REGISTERED OFFICE:

No 1 St Paul's Square

LIVERPOOL

Merseyside

L3 9SJ

REGISTERED NUMBER:

08439614 (England and Wales)

ACCOUNTANTS:

King Hope

34 Romanby Road

NORTHALLERTON

North Yorkshire

DL7 8NF

FIXED ASSETS

Intangible assets

4

620

4,340

Tangible assets

5

3

3

623

4,343

CURRENT ASSETS

Debtors

6

1,900

3,233

Cash at bank

78,996

65,179

80,896

68,412

CREDITORS

Amounts falling due within one year

7

(1,590

)

(26,270

)

NET CURRENT ASSETS

79,306

42,142

TOTAL ASSETS LESS CURRENT LIABILITIES

79,929

46,485

RESERVES

Income and expenditure account

79,929

46,485

79,929

46,485

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 3 December 2025 and were signed on its behalf by:

M D Phipps - Director

1.	STATUTORY INFORMATION

Health Estates And Facilities Management Association Limited 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

The company is not liable to UK Corporation Tax on trading with its members. Any tax charge would be based only on investment income. Provision is made for deferred taxation only if there are material timing differences.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Website

development

costs

£

COST

At 1 April 2024

and 31 March 2025

18,600

AMORTISATION

At 1 April 2024

14,260

Amortisation for year

3,720

At 31 March 2025

17,980

NET BOOK VALUE

At 31 March 2025

620

At 31 March 2024

4,340

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

1,357

DEPRECIATION

At 1 April 2024

and 31 March 2025

1,354

NET BOOK VALUE

At 31 March 2025

3

At 31 March 2024

3

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,450

1,283

Prepayments

450

1,950

1,900

3,233

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

-

25,000

Accruals and deferred income

1,590

1,270

1,590

26,270

Other loans have no fixed repayment terms and are interest free.

8.	RELATED PARTY DISCLOSURES

At the start of the year a balance of £25,000 was due to an organisation with common membership; the loan has been repaid in full during the year.

9.	LIMITED BY GUARANTEE

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £10.