The Conveyancing Association - Filleted accounts

Registered number

04137280

The Conveyancing Association

Filleted Accounts

31 December 2025

The Conveyancing Association
Registered number:		04137280
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	78,949			74,533
Cash at bank and in hand		66,670			47,695
		145,619			122,228

Creditors: amounts falling due within one year	4	(105,114)			(121,612)

Net current assets			40,505			616

Net assets			40,505			616

Reserves
Income and expenditure account			40,505			616

Members' funds			40,505			616

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The income and expenditure account has not been delivered to the Registrar of Companies.




Mrs N A Heathcote
Director
Approved by the board on 13 April 2026

The Conveyancing Association
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Company Information
	The Conveyancing Association is a private company limited by guarantee incorporated in England and Wales. The registered office is Peershaws, Berewyk Hall Court Bures Road, White Colne, Colchester, England, CO6 2QB

	Accounting convention
	These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

	Income and expenditure
	Income and expenses are included in the financial statements as they become receivable or due. Income is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for services provided. Income represents amounts receivable for services provided in the normal course of business, net of VAT, trade discounts and other sales-related taxes.

	Financial instruments
	The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset , with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	The company is exempt from corporation tax, it being a company not carrying on a business for the purposes of making a profit.

	Foreign currency translation
	Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	2		2


3	Debtors	2025		2024
£			£

	Trade debtors	25,243		37,033
	Prepayments and accrued income	53,706		34,921
	Other debtors	-		2,579
		78,949		74,533


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	5,357		48,575
	Taxation and social security costs	2,524		153
	Accruals and deferred income	97,233		72,884
		105,114		121,612


5	Members' liability

	The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £nil.