Salisbury & District Chamber Of Commerce And Industry

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

In accordance with the terms of engagement, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 December 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Andrew Williams

07/05/2026

AW Accountancy

Dorset Road

Salisbury

Wilts

SP1 3BP

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Salisbury & District Chamber Of Commerce And Industry

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 04557888

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		99

			-		99
CURRENT ASSETS
Debtors	5	9,756		6,960
Cash at bank and in hand		50,739		53,096

		60,495		60,056
Creditors: Amounts Falling Due Within One Year	6	(33,859 )		(37,677 )

NET CURRENT ASSETS (LIABILITIES)			26,636		22,379

TOTAL ASSETS LESS CURRENT LIABILITIES			26,636		22,478

NET ASSETS			26,636		22,478

Income and Expenditure Account			26,636		22,478

MEMBERS' FUNDS			26,636		22,478

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Tim Scrace

Director

07/05/2026

The notes on pages 3 to 4 form part of these financial statements.

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Salisbury & District Chamber Of Commerce And Industry

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Salisbury & District Chamber Of Commerce And Industry is a private company, limited by guarantee, incorporated in England & Wales, registered number 04557888 . The registered office is St Mary's House Netherhampton, Salisbury, Wiltshire, SP2 8PU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% Reducing balance basis

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	4,828

As at 31 December 2025	4,828

Depreciation
As at 1 January 2025	4,729
Provided during the period	99

As at 31 December 2025	4,828

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	99

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Salisbury & District Chamber Of Commerce And Industry

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	9,656	6,960
Prepayments and accrued income	100	-

	9,756	6,960

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	406	2,031
VAT	2,865	2,581
Other creditors	-	290
Accruals and deferred income	30,588	32,775

	33,859	37,677

7. Related Party Transactions

During the year the following transactions took place at arms length:-

The following transactions with Blue Lane Holdings Ltd owned by ex President and board member Andrew North:-

£Nil (2024: £195) was received for membership fees. £2,980 (2024: £8,326) was spent on ongoing marketing support, website maintenance and upgrades. A further £250 was spent on a honorarium for the president.

The following transactions with The Meeting Place owned by board member Andrew Rhind-Tutt:-

£160 (2024: £264) was received for membership fees and event tickets. £2,340 (2024: £2,340) was spent on the rent of the Chamber office.

No services were obtained from the remaining directors who all paid their members fees and paid for events at members rates.

8. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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