Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 0 2025-01-01 false false No description of principal activity true 0 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 8576283 2025-01-01 2025-12-31 8576283 2024-01-01 2024-12-31 8576283 2025-12-31 8576283 2024-12-31 8576283 c:Director2 2025-01-01 2025-12-31 8576283 c:RegisteredOffice 2025-01-01 2025-12-31 8576283 d:CopyrightsPatentsTrademarksServiceOperatingRights 2025-12-31 8576283 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-31 8576283 d:CurrentFinancialInstruments 2025-12-31 8576283 d:CurrentFinancialInstruments 2024-12-31 8576283 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 8576283 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 8576283 c:FRS102 2025-01-01 2025-12-31 8576283 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 8576283 c:FullAccounts 2025-01-01 2025-12-31 8576283 c:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 8576283 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 8576283
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| BEYOND BUDGETING ASSOCIATION LIMITED (A Company Limited by Guarantee)
BEYOND BUDGETING ASSOCIATION LIMITED (A Company Limited by Guarantee) |  |
COMPANY INFORMATION
Director | Mr D Larsson
Registered number | 8576283
Registered office | Glencairn
| Holmesdale Road
| South Nutfield
| Redhill
| RH1 4JE
Accountants | Menzies LLP
| Chartered Accountants
| 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
BEYOND BUDGETING ASSOCIATION LIMITED (A Company Limited by Guarantee) |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 4
BEYOND BUDGETING ASSOCIATION LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER:8576283 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1 |  | 1
|  |  | 1 |  | 1
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 420 |  | 405 |
|  | 420 |  | 405 |
Creditors: amounts falling due within one year | 6 | (421) |  | (406) |
Net current liabilities |  |  | (1) |  | (1)
Total assets less current liabilities |  |  | - |  | -
Net assets |  |  | - |  | -
Capital and reserves |  |  |  |  |
|  |  | - |  | -
The director considers 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 director acknowledges his 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 by:
................................................ Mr D Larsson
Director
Date: 5 June 2026
The notes on pages 3 to 4 form part of these financial statements. Page 1
BEYOND BUDGETING ASSOCIATION LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER:8576283 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 Page 2
BEYOND BUDGETING ASSOCIATION LIMITED (A Company Limited by Guarantee) |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Beyond Budgeting Association Limited is a private company limited by guarantee incorporated in England and Wales. The address of the registered office is disclosed on the company information page. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
Page 3
BEYOND BUDGETING ASSOCIATION LIMITED (A Company Limited by Guarantee) |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | IPR rights
|  | £
| Cost |
| At 1 January 2025 | 1
| At 31 December 2025 | 1
| Net book value |
| At 31 December 2025 | 1
| At 31 December 2024 | 1
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 420 | 405
|  | 420 | 405
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 1 | 1
| Accruals and deferred income | 420 | 405
|  | 421 | 406
Page 4