Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 2025-01-01 false No description of principal activity 3 3 true true false 04556194 2025-01-01 2025-12-31 04556194 2024-01-01 2024-12-31 04556194 2025-12-31 04556194 2024-12-31 04556194 c:Director5 2025-01-01 2025-12-31 04556194 d:FurnitureFittings 2025-01-01 2025-12-31 04556194 d:FurnitureFittings 2025-12-31 04556194 d:FurnitureFittings 2024-12-31 04556194 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04556194 d:CurrentFinancialInstruments 2025-12-31 04556194 d:CurrentFinancialInstruments 2024-12-31 04556194 d:Non-currentFinancialInstruments 2025-12-31 04556194 d:Non-currentFinancialInstruments 2024-12-31 04556194 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 04556194 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04556194 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 04556194 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 04556194 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-12-31 04556194 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 04556194 d:RetainedEarningsAccumulatedLosses 2025-12-31 04556194 d:RetainedEarningsAccumulatedLosses 2024-12-31 04556194 c:FRS102 2025-01-01 2025-12-31 04556194 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04556194 c:FullAccounts 2025-01-01 2025-12-31 04556194 c:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 04556194 2 2025-01-01 2025-12-31 04556194 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 04556194 BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED (A Company Limited by Guarantee) UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED (A Company Limited by Guarantee) CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 04556194 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,882 |  | 924
|  |  | 4,882 |  | 924
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,956 |  | - |
Cash at bank and in hand | 6 | 296,881 |  | 240,495 |
|  | 298,837 |  | 240,495 |
Creditors: amounts falling due within one year | 7 | (83,668) |  | (63,083) |
Net current assets |  |  | 215,169 |  | 177,412
Total assets less current liabilities |  |  | 220,051 |  | 178,336
Creditors: amounts falling due after more than one year | 8 |  | (20,315) |  | (25,938)
Net assets |  |  | 199,736 |  | 152,398
Capital and reserves |  |  |  |  |
Profit and loss account |  |  | 199,736 |  | 152,398
|  |  | 199,736 |  | 152,398
Page 1
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 04556194 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 June 2026.
S J Lowy
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
British Educational Travel Association Limited is a Company Limited by Guarantee, incorporated in England, United Kingdom. The address of the registered office is: Level 5a Maple House, 149 Tottenham Court Road, London, United Kingdom, W1T 7NF. The principal activity of the Company continued to be that of a not for profit membership association, representing businesses in the youth, student and educational travel industry. 2. Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.
| 2.2 | Revenue
Turnover represents the invoiced value, net of value added tax, of subscriptions and event sales payable by members together with sundry industry related sales.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. Accounting policies (continued)
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 33% | Straight line method
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 4
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 January 2025 | 2,350
| Additions | 4,942
| At 31 December 2025 | 7,292
| Depreciation |
| At 1 January 2025 | 1,426
| Charge for the year on owned assets | 984
| At 31 December 2025 | 2,410
| Net book value |
| At 31 December 2025 | 4,882
| At 31 December 2024 | 924
Page 5
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,956 | -
|  | 1,956 | -
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 296,881 | 240,495
|  | 296,881 | 240,495
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,624 | 5,487
| Other taxation and social security | 6,653 | 1,744
| Accruals and deferred income | 71,391 | 55,852
|  | 83,668 | 63,083
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 20,315 | 25,938
|  | 20,315 | 25,938
Page 6
BRITISH EDUCATIONAL TRAVEL ASSOCIATION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 5,624 | 5,487
|  | 5,624 | 5,487
| Amounts falling due 1-2 years |  |
| Bank loans | 20,315 | 25,938
|  | 20,315 | 25,938
|  | 25,939 | 31,425
10. | Company status
The Company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount towards the assets of the company in the event of liquidation.
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £13,951 (2024: £11,424). Contributions totalling £nil (2024: £nil) were payable to the fund at the balance sheet date.
12. | Controlling party
Management consider there to be no ultimate controlling party.
Page 7