REGISTERED NUMBER: 01853515 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

ASSOCIATION OF CERTIFIED PUBLIC

ACCOUNTANTS (INTERNATIONAL)(THE)

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr A K Edwards

SECRETARY:

Mrs J C Edwards

REGISTERED OFFICE:

27 Daventry Street

London

NW1 6TD

REGISTERED NUMBER:

01853515 (England and Wales)

ACCOUNTANTS:

Garo & Co UK LLP

Chartered Certified Accountants

27 Daventry Street

London

NW1 6TD

FIXED ASSETS

Tangible assets

4

888

822

CURRENT ASSETS

Cash at bank

16,451

25,785

CREDITORS

Amounts falling due within one year

5

18,758

18,141

NET CURRENT (LIABILITIES)/ASSETS

(2,307

)

7,644

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,419

)

8,466

RESERVES

Income and expenditure account

(1,419

)

8,466

MEMBERS' FUNDS

(1,419

)

8,466

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 director acknowledges his 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 director and authorised for issue on 7 September 2026 and were signed by:

Dr A K Edwards - Director

1.	STATUTORY INFORMATION

Association Of Certified Public Accountants (International)(The) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

3,510

Additions

310

Disposals

(200

)

At 31 December 2025

3,620

DEPRECIATION

At 1 January 2025

2,688

Charge for year

244

Eliminated on disposal

(200

)

At 31 December 2025

2,732

NET BOOK VALUE

At 31 December 2025

888

At 31 December 2024

822

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts due to members

5,204

6,454

Directors' current accounts

12,114

10,247

Accruals and deferred income

1,440

1,440

18,758

18,141

6.	LIMITED BY GUARANTEE

The company is limited by guarantee and not having a share capital.

7.	LIABILITY OF THE MEMBERS

The liability of the members is limited on winding-up to a sum not exceeding £10 each. At 31 December 2025 there were six hundred and five members.