REGISTERED NUMBER: 04148752 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

FEDERATION OF INDEPENDENT PRACTITIONER

ORGANISATIONS

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C H Y Chan

Mr I D McDermott

Mr R B S Packard

REGISTERED OFFICE:

2 St Marys Road

Tonbridge

Kent

TN9 2LB

REGISTERED NUMBER:

04148752 (England and Wales)

ACCOUNTANTS:

Sandison Lang Limited

2 St Marys Road

Tonbridge

Kent

TN9 2LB

FIXED ASSETS

Tangible assets

4

-

292

CURRENT ASSETS

Debtors

5

26,579

26,528

Cash at bank

27,235

35,881

53,814

62,409

CREDITORS

Amounts falling due within one year

6

(19,361

)

(5,525

)

NET CURRENT ASSETS

34,453

56,884

TOTAL ASSETS LESS CURRENT LIABILITIES

34,453

57,176

RESERVES

Income and expenditure account

34,453

57,176

34,453

57,176

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 Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

Mr R B S Packard - Director

1.	STATUTORY INFORMATION

Federation of Independent Practitioner Organisations 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.

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 each asset over its estimated useful life.

Taxation

The company has no charge to either current or deferred tax on the basis that the activity of the company is not subject to taxation. This basis has been agreed with HMRC.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

1,165

DEPRECIATION

At 1 January 2025

873

Charge for year

292

At 31 December 2025

1,165

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

292

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

26,579

25,966

Other debtors

-

562

26,579

26,528

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

1,615

1,488

Other creditors

17,746

4,037

19,361

5,525

7.	RELATED PARTY DISCLOSURES

The company is related to the London Consultants' Association (a company limited by guarantee) as a result of both entities sharing the same premises and administrative functions and having some officers in common.

During the year, a net amount of £26,579 was payable from London Consultants' Association to Federation of Independent Practitioner Organisations for the provision of administrative services (2024 - £25,966).

As of 31 December 2025, £26,579 was owed from London Consultants' Association to Federation of Independent Practitioner Organisations (2024 - £25,966).

8.	LIMITED BY GUARANTEE

Federation of Independent Practitioner Organisations is a company limited by guarantee. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.