Centre For International Corporate Tax Accountability And Research Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14535839

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,466		3,292

			2,466		3,292
CURRENT ASSETS
Debtors	5	22,772		7,007
Cash at bank and in hand		173,283		173,844

		196,055		180,851
Creditors: Amounts Falling Due Within One Year	6	(7,578 )		(15,352 )

NET CURRENT ASSETS (LIABILITIES)			188,477		165,499

TOTAL ASSETS LESS CURRENT LIABILITIES			190,943		168,791

NET ASSETS			190,943		168,791

Income and Expenditure Account			190,943		168,791

MEMBERS' FUNDS			190,943		168,791

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Centre For International Corporate Tax Accountability And Research 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

Toby Quantrill

Director

09/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Centre For International Corporate Tax Accountability And Research Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 14535839 . The registered office is 2nd Floor South, One Castle Park, Tower Hill, Bristol, BS2 0JA.

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. 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:

Computer Equipment

5 years straight line

2.4. 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: 1 (2024: 1)

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Centre For International Corporate Tax Accountability And Research Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	4,130

As at 31 December 2025	4,130

Depreciation
As at 1 January 2025	838
Provided during the period	826

As at 31 December 2025	1,664

Net Book Value
As at 31 December 2025	2,466

As at 1 January 2025	3,292

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	19,680	3,635
Prepayments and accrued income	3,092	3,372

	22,772	7,007

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	7,578	15,352

7. Related Party Transactions

During the year, the company purchased consultancy services from Patrick Orr, a director of Centre for International Corporate Tax Accountability and Research Limited. The total value of services provided during the year was £30,758 (2024: £26,015).

8. 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.

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