Registration number: 02849046

Membership Services Administration (U.K.) Limited

Contents

Company Information	1
Council Members' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

Membership Services Administration (U.K.) Limited

Company Information

Council Members

Ms S Bendig A C Keating M Raos

Registered office

Saint Hill Manor Saint Hill East Grinstead West Sussex RH19 4JY

Accountants

Grant Sellers Limited Bank Court Manor Road Verwood Dorset BH31 6DY

Membership Services Administration (U.K.) Limited

Council Members' Report for the Year Ended 31 December 2025

The Council Members present their report and the financial statements for the year ended 31 December 2025.

Council Members of the company

The Council Members who held office during the year were as follows:

Ms S Bendig

A C Keating

M Raos

Principal activity

The principal activity of the company is the provision of administration and financial services, fundraising activities and other business support service activities for an overseas organisation.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 22 June 2026 and signed on its behalf by:

.........................................
Ms S Bendig
Council Member

Membership Services Administration (U.K.) Limited

(Registration number: 02849046)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,442	3,032
Current assets
Debtors	5	297,665	268,109
Cash at bank and in hand		25,524	51,001
		323,189	319,110
Creditors: Amounts falling due within one year	6	(25,008)	(30,201)
Net current assets		298,181	288,909
Total assets less current liabilities		299,623	291,941
Provisions for liabilities		(379)	(758)
Net assets		299,244	291,183
Reserves
Retained earnings		299,244	291,183
Surplus		299,244	291,183

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Council Members' 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 Council Members have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 June 2026 and signed on its behalf by:
 

Membership Services Administration (U.K.) Limited

(Registration number: 02849046)
Balance Sheet as at 31 December 2025 (continued)

.........................................

Ms S Bendig
Council Member

Membership Services Administration (U.K.) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a company limited by guarantee, incorporated in England and Wales, 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:
Saint Hill Manor
Saint Hill
East Grinstead
West Sussex
RH19 4JY

These financial statements were authorised for issue by the Board on 22 June 2026.

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.

The accounts are presented in pound sterling and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Membership Services Administration (U.K.) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

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.

Revenue comprises income recognised by the company in respect of public relation and dissemination services supplied during the year and revenue is earned on a "cost plus" basis with all qualifying expenditure being reimbursed by IAS Administration with a fixed 10% margin added. Revunue does not include any profit or loss made on the disposal of assets within the period.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Asset class	Depreciation method and rate
Computer Equipment	33% straight line

Membership Services Administration (U.K.) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

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.

3	Staff numbers

The average number of persons employed by the company (including Council Members) during the year, was 5 (2024 - 5).

Membership Services Administration (U.K.) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 January 2025	12,079	12,079
Additions	422	422
Disposals	(5,083)	(5,083)
At 31 December 2025	7,418	7,418
Depreciation
At 1 January 2025	9,047	9,047
Charge for the year	1,442	1,442
Eliminated on disposal	(4,513)	(4,513)
At 31 December 2025	5,976	5,976
Carrying amount
At 31 December 2025	1,442	1,442
At 31 December 2024	3,032	3,032

Membership Services Administration (U.K.) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5

Debtors

	Note	2025 £	2024 £
Amounts owed by related parties	7	294,625	265,694
Prepayments		631	743
Other debtors		2,409	1,672
		297,665	268,109

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	7,662	4,465
Accruals and deferred income	16,555	23,441
Other creditors	791	2,295
	25,008	30,201

Membership Services Administration (U.K.) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

7	Related party transactions

Council Members' remuneration

The Council Members' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	6,011	6,907

Summary of transactions with other related parties

During the year, the debtors balance owed by IAS Administrations was £278,889 (2024: £265,694) made in respect of the contractual agreement in place regarding revenue to be recognised by Membership Services Administration (U.K.) Limited.

Membership Services Administration (U.K.) Limited receive reimbursement of costs plus a 10% mark-up from IAS Administrators during the year.
 

8	Company status

The company is a company limited by guarantee, and as such it does not fall under the legal ownership of any other entities. It activities are however wholly funded by IAS Administration.

All revenue is a result of a reimbursement of costs plus a 10% mark-up from IAS Administration.