Company No: 09038035 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Dr T Castroflorio
	Dr F Garino
	Dr L Joffe
	Dr D Latkauskiene
	Dr W M Sabouni
	Dr G Theodoridis

SECRETARY

Dr L Joffe

REGISTERED OFFICE	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB
	United Kingdom

COMPANY NUMBER

09038035 (England and Wales)

ACCOUNTANT	S&W Partners (Thames Valley) Limited
	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB

	Note	2025		2024
		£		£
Current assets
Debtors	3	155,441		194,069
Cash at bank and in hand		630,751		567,424
		786,192		761,493
Creditors: amounts falling due within one year	4	( 240,828)		( 332,828)
Net current assets		545,364		428,665
Total assets less current liabilities		545,364		428,665
Net assets		545,364		428,665
Reserves
Profit and loss account		545,364		428,665
Total reserves		545,364		428,665

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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of European Aligner Society (registered number: 09038035) were approved and authorised for issue by the Board of Directors on 05 May 2026. They were signed on its behalf by:

Dr L Joffe Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

European Aligner Society (the Company) is a private company, limited by guarantee, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Wycombe End, Beaconsfield, Buckinghamshire, HP9 1NB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of European Aligner Society is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise on monetary items.

Turnover

Turnover represents the fair value of the consideration received or receivable from the provision of services, net of VAT and discounts. Turnover is recognised in accordance with Section 23 of FRS 102 when the performance obligations have been satisfied.

Income is recognised on a straight-line basis over the period it relates to, as this best reflects the delivery of the ongoing services and benefits provided to members. Amounts received in advance relating to future accounting periods are deferred and recognised as a liability.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	6		7

3. Debtors

	2025		2024
	£		£
Trade debtors	27,109		94,169
Other debtors	128,332		99,900
	155,441		194,069

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	17,504		259
Other creditors	223,324		332,569
	240,828		332,828