Company registration number: 08542735
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
European Billiards & Snooker Association Ltd
(limited by guarantee)
Pages for filing with the Registrar
Company registration number: 08542735
European Billiards & Snooker Association Ltd
(limited by guarantee)
Balance sheet
as at 31 December 2025
31 Dec 25 31 Dec 24
Note £ £ £ £
Fixed assets
Tangible assets 5 - 1,263
- 1,263
Current assets
Debtors 6 2,737 -
Cash at bank and in hand 46,590 24,491
49,327 24,491
Creditors: amounts falling due within one year
7 (25,424) (38,147)
Net current assets/(liabilities) 23,903 (13,656)
Total assets less current liabilities 23,903 (12,393)
NET ASSETS/(LIABILITIES) 23,903 (12,393)
Reserves
Income and expenditure account 23,903 (12,393)
TOTAL RESERVES 23,903 (12,393)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08542735
European Billiards & Snooker Association Ltd
(limited by guarantee)
Balance sheet - continued
as at 31 December 2025
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 to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 10 August 2026 and signed on its behalf by:
Mr Cassis, Director
10 August 2026
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European Billiards & Snooker Association Ltd
(limited by guarantee)
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
European Billiards & Snooker Association Ltd is a private company registered in England and Wales. Its registered number is 08542735. The company is limited by guarantee. Its registered office is 53 Beaumont Manor, Chase Farm Drive, Blyth, Northumberland, NE24 4LP.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Equipment - 15% reducing balance
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.
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European Billiards & Snooker Association Ltd
(limited by guarantee)
Notes to the financial statements - continued
for the year ended 31 December 2025
3 Critical accounting judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
4 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 5,186
Disposals (5,186)
At 31 December 2025 -
Depreciation
At 1 January 2025 3,923
Eliminated on disposal (3,923)
At 31 December 2025 -
Net book value
At 31 December 2025 -
At 31 December 2024 1,263
6 Debtors
31 Dec 25 31 Dec 24
£ £
Other debtors 2,737 -
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European Billiards & Snooker Association Ltd
(limited by guarantee)
Notes to the financial statements - continued
for the year ended 31 December 2025
7 Creditors: amounts falling due within one year
31 Dec 25 31 Dec 24
£ £
Other creditors 22,964 29,247
Accruals and deferred income 2,460 8,900
25,424 38,147
8 Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
9 Members’ liability
The company is limited by Guarantee, not having a share capital. The guarantee is provided by the members of the company, and is a maximum of £1 per member. Under the terms of the Articles of Association, no dividends or other distributions to members are permitted.
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