0 The Rubber Trade Association of Europe 04377813 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is that of marketing service to producers and customers of rubber and to promote the best interests of the rubber trade for the mutual benefit of all concerned. Digita Accounts Production Advanced 6.30.9574.0 true 04377813 2025-01-01 2025-12-31 04377813 2025-12-31 04377813 core:CurrentFinancialInstruments 2025-12-31 04377813 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 04377813 core:OtherPropertyPlantEquipment 2025-12-31 04377813 bus:SmallEntities 2025-01-01 2025-12-31 04377813 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04377813 bus:FilletedAccounts 2025-01-01 2025-12-31 04377813 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04377813 bus:RegisteredOffice 2025-01-01 2025-12-31 04377813 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 04377813 bus:Director1 2025-01-01 2025-12-31 04377813 bus:Director10 2025-01-01 2025-12-31 04377813 bus:Director11 2025-01-01 2025-12-31 04377813 bus:Director2 2025-01-01 2025-12-31 04377813 bus:Director3 2025-01-01 2025-12-31 04377813 bus:Director4 2025-01-01 2025-12-31 04377813 bus:Director5 2025-01-01 2025-12-31 04377813 bus:Director6 2025-01-01 2025-12-31 04377813 bus:Director8 2025-01-01 2025-12-31 04377813 bus:Director9 2025-01-01 2025-12-31 04377813 bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 04377813 bus:Agent1 2025-01-01 2025-12-31 04377813 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 04377813 core:PlantMachinery 2025-01-01 2025-12-31 04377813 countries:England 2025-01-01 2025-12-31 04377813 2024-12-31 04377813 core:OtherPropertyPlantEquipment 2024-12-31 04377813 2024-01-01 2024-12-31 04377813 2024-12-31 04377813 core:CurrentFinancialInstruments 2024-12-31 04377813 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 04377813 core:OtherPropertyPlantEquipment 2024-12-31 xbrli:pure iso4217:GBP

Registration number: 04377813

The Rubber Trade Association of Europe
(A company limited by guarantee)
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

The Rubber Trade Association of Europe

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

The Rubber Trade Association of Europe

Company Information

Directors | J. D. J. Heath- Chairman J. J. Gallar Zaragoza- Vice-Chairman E. J. Buley S. Dass J. C. de Fauconval A. Dufour S. V. Evans S. C. Heuston O. Onraet A. M. Pancani I. D. Shearer

Company secretary | S. V. Evans

Registered office | 9 Hare & Billet Road Blackheath SE3 0RB

Accountants | Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 0RB

The Rubber Trade Association of Europe

(Registration number: 04377813)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | (As restated) 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 533 | 799
Current assets |  |  |
Debtors | 5 | 31,764 | 29,813
Cash at bank and in hand |  | 66,745 | 56,865
|  | 98,509 | 86,678
Creditors: Amounts falling due within one year | 6 | (39,887) | (41,164)
Net current assets |  | 58,622 | 45,514
Net assets |  | 59,155 | 46,313
Reserves |  |  |
Retained earnings |  | 59,155 | 46,313
Surplus |  | 59,155 | 46,313

For the financial year ending 31 December 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 6 March 2026 and signed on its behalf by:

......................................... S. V. Evans Company secretary and director

The Rubber Trade Association of Europe

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a company limited by guarantee, incorporated in England, 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:
9 Hare & Billet Road
Blackheath
SE3 0RB

These financial statements were authorised for issue by the Board on 6 March 2026.

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.

Prior period errors

Whilst preparing the financial statements, it has become apparent that the level of deferred income at 31 December 2024 was understated by £11,050. This has been adjusted for, leading to a reduction in the level of income declared for the year ended 31 December 2024, and an increase in the level of deferred income in creditors at the end of 2024.

Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the periods in which the estimate is revised where revisions affects only that period, or in the period of the revision and future periods where the revisions affects both current and future periods.

The Rubber Trade Association of Europe

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.
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.
Income is recognised when the service is delivered. If the service being delivered spans the Company's year-end the income is apportioned on a pro rata basis over the duration of the service.
Subscription income is recognised over the period to which it relates.
Income from events is recognised when the event takes place.

Tax

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

Tangible assets

Tangible assets are stated in the balance sheet 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
Plant and machinery | 25% straight line

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.

The Rubber Trade Association of Europe

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 1).

4 | Tangible assets

| Other tangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 3,681 | 3,681
At 31 December 2025 | 3,681 | 3,681
Depreciation
At 1 January 2025 | 2,882 | 2,882
Charge for the year | 266 | 266
At 31 December 2025 | 3,148 | 3,148
Carrying amount
At 31 December 2025 | 533 | 533
At 31 December 2024 | 799 | 799

The Rubber Trade Association of Europe

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Debtors

| 2025 £ | 2024 £
Other debtors | 30,804 | 28,351
Prepayments | 960 | 1,462
| 31,764 | 29,813

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | (As restated) 2024 £
Due within one year |  |
Taxation and social security | - | 949
Accruals and deferred income | 1,535 | 1,285
Other creditors | 38,352 | 38,930
| 39,887 | 41,164

7 | Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | - | 20,000