| NEPALESE ACCOUNTANTS ASSOCIATION UK |
| Notes to the Accounts |
| for the year ended 31 July 2025 |
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| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with 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). |
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Going concern disclosures |
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The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. |
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Turnover |
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Turnover represents the total income received as members' contributions during the year. |
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Cash at bank and in hand |
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Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three month or less. |
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| 2 |
Employees |
2025 |
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2024 |
| Number |
Number |
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Average number of employees including the directors |
6 |
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6 |
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| 3 |
Other information |
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NEPALESE ACCOUNTANTS ASSOCIATION UK is a private company limited by guarantee and incorporated in England. Its registered office is: |
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1 Kings Avenue |
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London |
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N21 3NA |