REGISTERED NUMBER: 03066963

THE BRITISH ACUPUNCTURE COUNCIL

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

6,186

5,630

CURRENT ASSETS

Debtors

5

92,415

84,814

Cash at bank and in hand

433,364

338,040

525,779

422,854

CREDITORS

Amounts falling due within one year

6

101,418

51,724

NET CURRENT ASSETS

424,361

371,130

TOTAL ASSETS LESS CURRENT LIABILITIES

430,547

376,760

RESERVES

Income and expenditure account

430,547

376,760

430,547

376,760

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

Ms F C Moir - Director

Ms C R Martin - Director

1.	STATUTORY INFORMATION

The British Acupuncture Council is a private company limited by guarantee. The company is registered in England under number 03066963 and the address of the registered office is 63 Jeddo Road, London W12 9HQ.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Office furniture, fittings and equipment

-

25% on reducing balance

Computers and accessories

-

25% on cost

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The Council operates a workplace pension scheme. Contributions payable to the pension scheme are charged to the profit and loss account in the period to which they relate.

Subscriptions

The subscription year coincides with the accounting year. Subscriptions received in advance are treated as deferred income and released to the income and expenditure account in the year to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Office

furniture,

fittings

Computers

and

and

equipment

accessories

Totals

£

£

£

COST

At 1 January 2025

2,003

24,589

26,592

Additions

912

2,835

3,747

At 31 December 2025

2,915

27,424

30,339

DEPRECIATION

At 1 January 2025

1,032

19,930

20,962

Charge for year

463

2,728

3,191

At 31 December 2025

1,495

22,658

24,153

NET BOOK VALUE

At 31 December 2025

1,420

4,766

6,186

At 31 December 2024

971

4,659

5,630

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

92,415

84,814

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

45,166

17,676

Taxation and social security

1,291

1,388

Other creditors

54,961

32,660

101,418

51,724

7.	OTHER COMPREHENSIVE INCOME

On 30 November 2025, British Acupuncture Accreditation Board transferred its assets and liabilities to The British Acupuncture Council. The net assets transferred were £80,689.