ACCOUNTS - Final Accounts

Registered number: 04477892

BRITISH ASSOCIATION OF CONCERT HALLS

(A company limited by guarantee)

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2025

BRITISH ASSOCIATION OF CONCERT HALLS

(A company limited by guarantee)

REGISTERED NUMBER: 04477892

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	18,039		13,563
Cash at bank and in hand		28,690		42,377
		46,729		55,940
Creditors: amounts falling due within one year	5	(3,990)		(3,031)
Net current assets			42,739		52,909
Total assets less current liabilities			42,739		52,909

Net assets			42,739		52,909

Capital and reserves
Profit and loss account	42,739	52,909
	42,739	52,909

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 statement of income and retained earnings 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 July 2026.

K N Chapman

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

BRITISH ASSOCIATION OF CONCERT HALLS

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

British Association of Concert Halls is a company limited by guarantee and incorporated in England. The address of the registered office is 32 Rose Street, London, WC2E 9ET.

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

Turnover consists of the invoiced value of member subscriptions relating to the current year. All of the turnover was derived in the United Kingdom.

2.3

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.4

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.

2.5

Creditors

Short term creditors are measured at the transaction price.

2.6

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.

2.7

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 2

BRITISH ASSOCIATION OF CONCERT HALLS

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

3.	Employees
	The average monthly number of employees, including directors, during the year was 6 (2024 - 6). No director received any remuneration during the year (2024: £nil).

Debtors

					2025	2024
					£	£


Trade debtors	6,750	3,500
Other debtors	1,081	-
Prepayments and accrued income	10,208	10,063
	18,039	13,563

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	-	1,081
Accruals and deferred income	3,990	1,950
	3,990	3,031


6.	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 not exceeding £1 towards the assets of the company in the event of liquidation.

Page 3