The Gauchers Association Limited (a Company Limited by Guarantee)
Registered number: | 04468323
Charity Balance Sheet
as at 30 June 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 4 |  | 3,897 |  |  | 2,899
Cash at bank and in hand |  |  | 194,150 |  |  | 198,854
|  |  | 198,047 |  |  | 201,753
Creditors: amounts falling due within one year | 5 |  | (15,080) |  |  | (7,125)
Net current assets |  |  |  | 182,967 |  |  | 194,628
Total assets less current liabilities |  |  |  | 182,967 |  |  | 194,628
Net assets |  |  |  | 182,967 |  |  | 194,628
Funds of the charity
Unrestricted funds | 6 |  |  | 152,834 |  |  | 160,408
Restricted funds | 6 |  |  | 30,133 |  |  | 34,220
Total charity funds |  |  |  | 182,967 |  |  | 194,628
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D A Brown
Director
Approved by the board on 26 March 2026

The Gauchers Association Limited (a Company Limited by Guarantee)
Notes to the Accounts
for the year ended 30 June 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities and FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Companies Act 2006.
| Fund Accounting
| Funds held by the charity are either: Unrestricted funds are available for the use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earmarked by the trustees for a particular purpose. Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of appeal.
| Income
| Income received from subscriptions, donations, Gift Aid Tax and activities is measured at the fair value of the consideration received or receivable. Income is recognised when the charity has entitlement to the funds, any performance conditions attached the item of income have been met, it is probable that the income will be received and the amount can be reliably measured. Accruals are made for monies received on fund generating activities that were held during the financial year but received after the financial year end up to the date these financial statements were approved by the trustee/directors. Income received in advance of the provision of services is deferred until the criteria for income recognition are met.
| Government and other grants for the purpose of giving immediate financial support with no future related costs, are recognised under the accrual model as income in the period in which it becomes receivable.
| Expenditure
| Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that a settlement will be required and the amount of the obligation can be measured reliably. Resources expended are included in the Statements of Financial Activities on an accrual basis, inclusive of any VAT which cannot be recovered. Where applicable they have been charged directly to the funds and activities to which they relate.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | over 3 to 10 years
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Net expenditure for the year | 2025 |  | 2024
£ | £
| This is stated after charging:
| Independent Examiner's remuneration | 3,000 |  | 2,850
| Contributions to pension fund for employees | 420 |  | 386
| This is stated after crediting:
| Donations from trustees | 340 |  | 360
| No employee received emoluments more than £60,000.
| No key management personnel were paid a salary in the year.
3 | Employees | 2025 |  | 2024
Number | Number
| Part-time directors | 3 |  | 3
| Other part-time staff | 1 |  | 1
| Average number of persons employed by the company | 4 |  | 4
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 3,897 |  | 2,899
|  |  |  |  |  |  |  | 3,897 |  | 2,899
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 7,498 |  | 1,215
| Taxation and social security costs | 179 |  | 330
| Other creditors | 7,403 |  | 5,580
|  |  |  |  |  |  |  | 15,080 |  | 7,125
6 | Movement in funds | As 1 July |  | Income |  | Transfer |  | Expenditure |  | As 30 June
|  | 2024 |  |  |  |  |  |  |  | 2025
|  | £ |  | £ |  | £ |  | £ |  | £
| Restricted Funds
| Alan Gordon Memorial Fund | 2,008 |  | 23 |  | - |  | - |  | 2,031
| Neuronopathic Fund | 8,404 |  | 15,000 |  | - |  | 27,330 |  | (3,926)
| Patient and Family Worker Support Fund | 14,879 |  | 10,000 |  | - |  | 10,080 |  | 14,799
| LSD Collaborative Fund | 692 |  | - |  | - |  | - |  | 692
| Susan Lewis Memorial Fund | 355 |  | - |  | - |  | - |  | 355
| Improving Communications | 7,873 |  | - |  | - |  | - |  | 7,873
| Rare Minds Mental Health | (930) |  | 10,000 |  | - |  | 2,911 |  | 6,159
| Family Fun Weekend | 939 |  | 4,720 |  | - |  | 3,509 |  | 2,150
| Total restricted funds | 34,220 |  | 39,743 |  | - |  | 43,830 |  | 30,133
| General fund | 160,408 |  | 45,189 |  | - |  | 52,763 |  | 152,834
| Total unrestricted funds | 160,408 |  | 45,189 |  | - |  | 52,763 |  | 152,834
| Total funds | 194,628 |  | 84,932 |  | - |  | 96,593 |  | 182,967
6 | Movement in funds (continued)
| The deficit on the Neuronopathic Fund of £3,926 at 30 June 2025 is supported by the the surplus on the general fund. Subsequent to the year end the Neuronopathic Fund has been fully funded following a transfer from the general fund to the Neuronopathic Fund of £3,926.
7 | Related party transactions
| Jeremy H Manuel is Honorary President of the International Gaucher Alliance Limited ("IGA"). As at 30 June 2025 included in other debtors is £601 (2024: £601) due from IGA.
| The total amount of expenses waived by trustees during the year was £nil (2024: £nil).
8 | Controlling party
| The company is limited by guarantee and is under the control of its directors as a body.
9 | Other information
| The Gauchers Association Limited (a Company Limited by Guarantee) is a private company limited by guarantee and incorporated in England. It has no share capital. The liability of each member in the event of a winding up is limited to £10. Its registered office is:
| 86-90 Paul Street
| London
| EC2A 4NE
| An Independent Examination has been carried out on the accounts. There were no matters of concern arising as a result of the Examination.

The Gauchers Association Limited (a Company Limited by Guarantee) 04468323 false 2024-07-01 2025-06-30 2025-06-30 VT Final Accounts February 2026 D A Brown No description of principal activity 04468323 2023-07-01 2024-06-30 04468323 core:WithinOneYear 2024-06-30 04468323 core:RetainedEarningsAccumulatedLosses 2024-06-30 04468323 2024-07-01 2025-06-30 04468323 bus:CompanyLimitedByGuarantee 2024-07-01 2025-06-30 04468323 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 04468323 bus:Director40 2024-07-01 2025-06-30 04468323 1 2024-07-01 2025-06-30 04468323 2 2024-07-01 2025-06-30 04468323 countries:England 2024-07-01 2025-06-30 04468323 bus:FRS102 2024-07-01 2025-06-30 04468323 bus:FilletedAccounts 2024-07-01 2025-06-30 04468323 2025-06-30 04468323 core:WithinOneYear 2025-06-30 04468323 core:RetainedEarningsAccumulatedLosses 2025-06-30 04468323 2024-06-30 iso4217:GBP xbrli:pure