Company registration number 02036853 (England and Wales)
THE CONCERT PROMOTERS ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
THE CONCERT PROMOTERS ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
THE CONCERT PROMOTERS ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
583
-
0
Current assets
Debtors
4
1,923
3,258
Cash at bank and in hand
103,768
106,916
105,691
110,174
Creditors: amounts falling due within one year
5
(3,145)
(2,476)
Net current assets
102,546
107,698
Net assets
103,129
107,698
Capital and reserves
Called up share capital
-
0
-
0
Profit and loss reserves
103,129
107,698
Total equity
103,129
107,698

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 February 2026 and are signed on its behalf by:
P R Fenn
Director
Company registration number 02036853 (England and Wales)
THE CONCERT PROMOTERS ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

The Concert Promoters Association Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor, Colwyn Chambers, 19 York Street, Manchester, M2 3BA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for subscriptions net of value added tax.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
20% straight line
1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it is a mutual business it is only liable to be taxed on bank interest received. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

THE CONCERT PROMOTERS ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
14
12
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
426
Additions
729
At 30 June 2025
1,155
Depreciation and impairment
At 1 July 2024
426
Depreciation charged in the year
146
At 30 June 2025
572
Carrying amount
At 30 June 2025
583
At 30 June 2024
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
960
2,556
Other debtors
963
702
1,923
3,258
THE CONCERT PROMOTERS ASSOCIATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
284
-
0
Corporation tax
256
284
Other creditors
2,605
2,192
3,145
2,476
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