The Organisation For Professionals In Regulatory Affairs Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 01400379

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		69,556		3,590
Tangible Assets	5		348,925		45,574
Investments	6		2,272,433		2,868,423

			2,690,914		2,917,587
CURRENT ASSETS
Debtors	7	324,325		459,459
Cash at bank and in hand		129,712		675,534

		454,037		1,134,993
Creditors: Amounts Falling Due Within One Year	8	(635,016 )		(577,011 )

NET CURRENT ASSETS (LIABILITIES)			(180,979 )		557,982

TOTAL ASSETS LESS CURRENT LIABILITIES			2,509,935		3,475,569

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(9,207 )

NET ASSETS			2,509,935		3,466,362

RESERVES
Other reserves			58,162		58,162
Income and Expenditure Account			2,451,773		3,408,200

MEMBERS' FUNDS			2,509,935		3,466,362

Page 1

Page 2

The Organisation For Professionals In Regulatory Affairs Limited

Balance Sheet (continued)

As At 31 December 2025

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

A Khera

Director

11 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Organisation For Professionals In Regulatory Affairs Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 01400379 . The registered office is City Reach, 5 Greenwich View Place, London, E14 9NN.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is capitalised web developement costs. They are amortised to income and expenditure account over their estimated economic life of 3 years.

2.4. 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:

Leasehold	10 years
Fixtures & Fittings	3-10 years
Computer Equipment	3-5 years

2.5. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2024: 21)

Page 3

Page 4

The Organisation For Professionals In Regulatory Affairs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	185,936
Additions	69,556

As at 31 December 2025	255,492

Amortisation
As at 1 January 2025	182,346
Provided during the period	3,590

As at 31 December 2025	185,936

Net Book Value
As at 31 December 2025	69,556

As at 1 January 2025	3,590

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	33,983	183,500	458,195	675,678
Additions	-	299,639	67,780	367,419
Disposals	-	(48,272 )	-	(48,272 )

As at 31 December 2025	33,983	434,867	525,975	994,825

Depreciation
As at 1 January 2025	33,029	175,844	421,231	630,104
Provided during the period	954	36,260	25,636	62,850
Disposals	-	(47,054 )	-	(47,054 )

As at 31 December 2025	33,983	165,050	446,867	645,900

Net Book Value
As at 31 December 2025	-	269,817	79,108	348,925

As at 1 January 2025	954	7,656	36,964	45,574

Page 4

Page 5

The Organisation For Professionals In Regulatory Affairs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Investments

	Listed	Other	Total
	£	£	£
Cost or Valuation
As at 1 January 2025	2,817,413	51,010	2,868,423
Additions	1,240,222	2,052,136	3,292,358
Disposals	(1,871,236 )	(2,086,126 )	(3,957,362 )
Revaluations	69,014	-	69,014

As at 31 December 2025	2,255,413	17,020	2,272,433

Provision
As at 1 January 2025	-	-	-

As at 31 December 2025	-	-	-

Net Book Value
As at 31 December 2025	2,255,413	17,020	2,272,433

As at 1 January 2025	2,817,413	51,010	2,868,423

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	88,652	352,526
Other debtors	235,673	106,933

	324,325	459,459

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	360,367	200,349
Other creditors	224,882	327,329
Taxation and social security	49,767	49,333

	635,016	577,011

9. 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.

Page 5