REGISTERED NUMBER: 03333951 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BRITISH ASSOCIATION FOR NUTRITION AND

LIFESTYLE MEDICINE

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms A T Callis

Mrs J A Fonteneau

Mrs S E E Green

Ms A A Hamza-Goodacre

Ms I Hemmings

Mrs S S Jackson

Ms P A Hodges

SECRETARY:

Miss M J De Grooth

REGISTERED OFFICE:

18 Hyde Gardens

Eastbourne

East Sussex

BN21 4PT

REGISTERED NUMBER:

03333951 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Eastbourne) Limited

18 Hyde Gardens

Eastbourne

East Sussex

BN21 4PT

FIXED ASSETS

Intangible assets

4

9,808

22,168

CURRENT ASSETS

Debtors

5

47,641

27,707

Cash at bank

216,345

257,298

263,986

285,005

CREDITORS

Amounts falling due within one year

6

12,231

13,196

NET CURRENT ASSETS

251,755

271,809

TOTAL ASSETS LESS CURRENT LIABILITIES

261,563

293,977

RESERVES

Income and expenditure account

261,563

293,977

261,563

293,977

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 30 April 2026 and were signed on its behalf by:

Mrs S S Jackson - Director

1.	STATUTORY INFORMATION

British Association for Nutrition and Lifestyle Medicine 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Development costs are being amortised evenly over their estimated useful life of five years.

Taxation

The company is exempt from corporation tax, it being a company not carrying on a business for the purposes of making a profit.

Research and development

Expenditure on research and development is written off in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

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.

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.

Going concern

After reviewing the company's forecasts, the directors believe that the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of the approval of these financial statements. Therefore, the directors have concluded that the going concern basis of preparation of these financial statements remains appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

100,166

Additions

1,460

Disposals

(80,087

)

At 31 December 2025

21,539

AMORTISATION

At 1 January 2025

77,998

Charge for year

2,153

Eliminated on disposal

(68,420

)

At 31 December 2025

11,731

NET BOOK VALUE

At 31 December 2025

9,808

At 31 December 2024

22,168

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

100

872

Other debtors

47,541

26,835

47,641

27,707

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

781

296

Taxation and social security

5,512

4,826

Other creditors

5,938

8,074

12,231

13,196

7.	MEMBERS' LIABILITY

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.