Association of Professional Shooting Instructors Ltd

Association of Professional Shooting Instructors Ltd
Contents Page
For the year ended 31 December 2025

Statement of financial position	1
Notes to the financial statements	2

Association of Professional Shooting Instructors Ltd
Statement of Financial Position
As at 31 December 2025

	2025 £	2024 £
Current assets
Stocks	785	600
Cash at bank and in hand	73,767	64,666
	74,552	65,266
Creditors: amount falling due within one year	(1,710)	(1,700)
Net current assets	72,842	63,566

Total assets less current liabilities	72,842	63,566
Accruals and deferred income	(1,890)	(5,853)
Net assets	70,952	57,713

Capital and reserves
Profit and loss account	70,952	57,713
Members' funds	70,952	57,713

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 16 March 2026 and were signed on its behalf by:

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Clive Bramley
Director

1

Association of Professional Shooting Instructors Ltd
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Association of Professional Shooting Instructors Ltd is a private company, limited by guarantee, registered in England and Wales, registration number 11112759, registration address The Lower Stables, Main Road, Sudbury, Derbyshire, DE6 5HT.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

2

Registered Number: 11112759
England and Wales
ASSOCIATION OF PROFESSIONAL SHOOTING INSTRUCTORS LTD

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025