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Registration number: 04060298

The British-Caribbean Chamber Of Commerce
(A company limited by guarantee)
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

The British-Caribbean Chamber Of Commerce

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 6

The British-Caribbean Chamber Of Commerce

Company Information

Directors | Dr I S Kelly Mr C R W Simpson Mrs S E Dennison Mr D J Hooper

Company secretary | Mrs S E Dennison

Registered office | 34-38 Beverley Road Hull HU3 1YE

Accountants | Botterill & Co Chartered Certified AccountantsFirst Floor Offices 40 Norwood Beverley East Yorkshire HU17 9EY

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
The British-Caribbean Chamber Of Commerce
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The British-Caribbean Chamber Of Commerce for the year ended 30 September 2025 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of The British-Caribbean Chamber Of Commerce, 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 The British-Caribbean Chamber Of Commerce and state those matters that we have agreed to state to the Board of Directors of The British-Caribbean Chamber Of Commerce, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The British-Caribbean Chamber Of Commerce and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that The British-Caribbean Chamber Of Commerce has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of The British-Caribbean Chamber Of Commerce. You consider that The British-Caribbean Chamber Of Commerce 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 The British-Caribbean Chamber Of Commerce. 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.

......................................
Botterill & Co
Chartered Certified Accountants
First Floor Offices
40 Norwood
Beverley
East Yorkshire
HU17 9EY

2 December 2025

The British-Caribbean Chamber Of Commerce

(Registration number: 04060298)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Other financial assets |  | 179,615 | 145,224
Current assets |  |  |
Debtors | 5 | 510 | 510
Cash at bank and in hand |  | 7,368 | 9,511
|  | 7,878 | 10,021
Creditors: Amounts falling due within one year | 6 | (117,167) | (117,239)
Net current liabilities |  | (109,289) | (107,218)
Net assets |  | 70,326 | 38,006
Reserves |  |  |
Retained earnings |  | 70,326 | 38,006
Surplus |  | 70,326 | 38,006

For the financial year ending 30 September 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 2 December 2025 and signed on its behalf by:

......................................... Dr I S Kelly Director

The British-Caribbean Chamber Of Commerce

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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:
34-38 Beverley Road
Hull
HU3 1YE

The principal place of business is:
34-38 Beverley Road
Hull
HU3 1YE

These financial statements were authorised for issue by the Board on 2 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 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.
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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

The British-Caribbean Chamber Of Commerce

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

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

The British-Caribbean Chamber Of Commerce

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Investments

Other investments

The market value of the listed investments at 30 September 2025 was £179,615 (2024 - £145,224).

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 510 | 510
| 510 | 510

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | - | 83
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 116,868 | 116,868
Accruals and deferred income |  | 300 | 288
Other creditors |  | (1) | -
|  | 117,167 | 117,239

7 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | - | 83