Mensa International Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00848100

Mensa International Limited

Company Limited by Guarantee

Filleted Financial Statements

For the year ended

31 December 2025

Mensa International Limited

Company Limited by Guarantee

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Intangible assets	6	1	1
Tangible assets	7	1,523	1,815
Investments	8	100	100
		-------	-------
		1,624	1,916

Current assets

Debtors	9	72,848	59,697
Cash at bank and in hand		1,163,307	1,027,400
		-------------	-------------
		1,236,155	1,087,097

Creditors: amounts falling due within one year	10	153,826		101,795
		-------------		-------------
Net current assets			1,082,329	985,302
			-------------	----------
Total assets less current liabilities			1,083,953	987,218

Creditors: amounts falling due after more than one year	11	235,363	215,302
		-------------	----------
Net assets		848,590	771,916
		-------------	----------

Capital and reserves

Profit and loss account	848,590	771,916
	----------	----------
Members funds	848,590	771,916
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 2 October 2026 , and are signed on behalf of the board by:

J Kostic

Director

Company registration number: 00848100

Mensa International Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is The Old Post Office, Main Road, Stickney, Boston, PE22 8AY, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company. (c) Disclosures in respect of financial instruments have not been presented. (d) Disclosures in respect of share-based payments have not been presented. (e) No disclosure has been given for the aggregate remuneration of key management personnel.

(c) Judgements and key sources of estimation uncertainty

The directors make estimates and assumptions about the future. These estimates and assumptions impact recognised assets and liabilities, as well as revenue and expenses and other disclosures. These estimates are based on historical experience and on various assumptions considered reasonable under the prevailing conditions. The actual outcome may diverge from these estimates if other assumptions are made, or other conditions arise. The estimates and assumptions that may have a significant effect on the carrying amounts of assets and liabilities within each financial year include: Tangible fixed assets are recognised at cost, less accumulated depreciation and any impairments. Depreciation takes place over the estimated useful life, down to the assessed residual value. The carrying amount of the company's fixed assets is tested as soon as changed conditions show that a need for impairment has arisen. The recoverability of trade debtors and associated provision is considered on a regular basis. When calculating the debtor provision, the directors consider the age of the debts and the financial position of its component members.

(d) Revenue recognition

Income received in relation to the use of the Mensa name and trademark is included as received. Component income from national Mensa organisations is notified by these organisations and receivable on a quarterly basis. Income is recognised in the quarter it is receivable for annual memberships. Multi-year memberships are recognised over the period of the membership with unrecognised amounts carried forward as deferred income.

(e) Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

(f) Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.

(g) Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Patents, trademarks and licences	-	Licences have been amortised on a straight line basis.

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

(h) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

(i) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	15% reducing balance

(j) Investments

Investments in subsidiary undertakings are recognised at cost less impairment.

(k) Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship (see hedge accounting policy). Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

(l) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Company limited by guarantee

Mensa International Limited is a company limited by guarantee where every member undertakes to contribute as may be required (not exceeding £1) to the Company's assets if it should be wound up.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

6. Intangible assets

	Patents, trademarks and licences
	£
Cost
At 1 January 2025 and 31 December 2025	10,270
	---------
Amortisation
At 1 January 2025 and 31 December 2025	10,269
	---------
Carrying amount
At 31 December 2025	1
	---------
At 31 December 2024	1
	---------

7. Tangible assets

	Equipment
	£
Cost
At 1 January 2025 and 31 December 2025	6,929
	-------
Depreciation
At 1 January 2025	5,114
Charge for the year	292
	-------
At 31 December 2025	5,406
	-------
Carrying amount
At 31 December 2025	1,523
	-------
At 31 December 2024	1,815
	-------

8. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025 and 31 December 2025	100
	----
Impairment
At 1 January 2025 and 31 December 2025	–
	----

Carrying amount
At 31 December 2025	100
	----
At 31 December 2024	100
	----

9. Debtors

	2025	2024
	£	£
Trade debtors	72,774	51,258
Other debtors	74	8,439
	---------	---------
	72,848	59,697
	---------	---------

10. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	87,853	37,393
Social security and other taxes	3,077	1,057
Other creditors	62,896	63,345
	----------	----------
	153,826	101,795
	----------	----------

11. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	235,363	215,302
	----------	----------

12. Summary audit opinion

The auditor's report dated 8 October 2026 was unqualified .

The senior statutory auditor was Linda Lord BSc BFP FCA , for and on behalf of Streets Audit LLP .