REGISTERED NUMBER: 05651575 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

ASSOCIATION OF REFLEXOLOGISTS

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

H Armstrong

D J Cook

B M Packham-Coombes

REGISTERED OFFICE:

Victoria House

Victoria Street

Taunton

Somerset

TA1 3FA

REGISTERED NUMBER:

05651575 (England and Wales)

CURRENT ASSETS

Stocks

12,557

13,389

Debtors

5

15,370

14,136

Cash at bank and in hand

339,686

328,459

367,613

355,984

CREDITORS

Amounts falling due within one year

6

133,397

138,030

NET CURRENT ASSETS

234,216

217,954

TOTAL ASSETS LESS CURRENT LIABILITIES

234,216

217,954

RESERVES

Income and expenditure account

234,216

217,954

234,216

217,954

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 Income and Expenditure Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 March 2026 and were signed on its behalf by:

D J Cook - Director

1.	STATUTORY INFORMATION

Association of Reflexologists is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In the application of the company’s accounting policies, the directors are required to make judgements,estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The directors have considered the risk of estimation uncertainty causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, and consider there to be no significant accounting estimates and assumptions.

Turnover

Turnover represents membership subscriptions including journal sales, insurance commission and net invoice sales of reflexology goods and services, excluding value added tax. All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Tangible fixed assets

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

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settled the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Pension costs and other post-retirement benefits

The company operates a defined contribution scheme for the benefit of the employees.

The scheme is managed by Royal London and the plan invests the contributions made by the employee and employer in an investment fund to build up over the term of the plan. The company has no liability beyond making its contributions and paying across the deduction for the employee's contributions.

Membership subscriptions, journal sales and deferred income

Membership subscriptions and journal sales are received for a number of months in advance. This income is then shown in the income and expenditure account equally over the period of subscription. Subscription income received but relating to periods after the balance sheet date have been included in deferred income within creditors.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Company to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on the accruals basis.

Cost of sales relates to departmental expenditure (including staff costs) relating directly to the turnover received.

Administration expenses relate to office and administration costs incurred by the Company.

Value added tax

The Association is registered for VAT. Therefore, where applicable, amounts are shown exclusive of VAT. Input VAT incurred in relation to exempt income, where irrecoverable under partial exemption rules, is shown within the Income and Expenditure Account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

101,107

DEPRECIATION

At 1 January 2025

and 31 December 2025

101,107

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments and accrued income

15,370

14,136

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,628

1,637

Tax

2,407

2,422

Social security and other taxes

4,886

6,319

VAT

9,398

9,961

Other creditors

1,071

756

Deferred Income

105,869

108,105

Accrued expenses

7,138

8,830

133,397

138,030

7.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies amounts to £7,807 (2024: £32,900).

8.	COMPANY LIMITED BY GUARANTEE

The company is limited by guarantee and, as such, does not have a share capital. In the event of winding up, each member has guaranteed to contribute a maximum of £1 to meet the liabilities of the company.

At the year end the company had 4,835 members (2024: 4,893).

9.	STAFF COSTS

2025

2024

£

£

Gross Salaries

242,812

260,365

Social Security

13,529

15,727

Pensions

6,594

6,825

262,935

274,977