Company Registration No. 06742524 (England and Wales)
CANINE & FELINE BEHAVIOUR ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2014
CANINE & FELINE BEHAVIOUR ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
COMPANY INFORMATION
Directors
Mr Colin Tennant
Mr Ross McCarthy
Company number
06742524
Registered office
Applewood Cottage
Ringshall Road
Dagnall
Berkhamsted
Herts.
HP4 1RN
Accountants
Howard Wilson
36 Crown Rise
Watford
Hertfordshire
WD25 0NE
CANINE & FELINE BEHAVIOUR ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Directors' report
1
Accountants' report
2
Income and expenditure account
3
Balance sheet
4
Notes to the financial statements
5 - 6
CANINE & FELINE BEHAVIOUR ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 NOVEMBER 2014
- 1 -
The directors present their report and financial statements for the year ended 30 November 2014.
Directors
The following directors have held office since 1 December 2013:
Mr Colin Tennant
Mr Ross McCarthy
Directors' interests
The company being limited by guarantee, the issue of directors' interests does not arise.
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Colin Tennant
Director
29 July 2015
CANINE & FELINE BEHAVIOUR ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CANINE & FELINE BEHAVIOUR ASSOCIATION FOR THE YEAR ENDED 30 NOVEMBER 2014
- 2 -
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Canine & Feline Behaviour Association for the year ended 30 November 2014 set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.
This report is made solely to the Board of Directors of Canine & Feline Behaviour Association, as a body, in accordance with the terms of our engagement letter dated 6 November 2008. Our work has been undertaken solely to prepare for your approval the financial statements of Canine & Feline Behaviour Association and state those matters that we have agreed to state to the Board of Directors of Canine & Feline Behaviour Association, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Canine & Feline Behaviour Association and its Board of Directors as a body, for our work or for this report.
It is your duty to ensure that Canine & Feline Behaviour Association has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Canine & Feline Behaviour Association. You consider that Canine & Feline Behaviour Association is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Canine & Feline Behaviour Association. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Howard Wilson
29 July 2015
Chartered Accountants
36 Crown Rise
Watford
Hertfordshire
WD25 0NE
CANINE & FELINE BEHAVIOUR ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 NOVEMBER 2014
- 3 -
2014
2013
Notes
£
£
Income
116,483
130,319
Direct costs
(104,726)
(92,132)
11,757
38,187
Administrative expenses
(14,538)
(16,780)
Operating surplus/(deficit)
(2,781)
21,407
Other interest receivable and similar income
2
12
4
Surplus/(deficit) on ordinary activities before taxation
(2,769)
21,411
Tax on surplus/(deficit) on ordinary activities
-
-
Surplus/(deficit) for the year
5
(2,769)
21,411
CANINE & FELINE BEHAVIOUR ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT
30 NOVEMBER 2014
30 November 2014
- 4 -
2014
2013
Notes
£
£
£
£
Current assets
Debtors
3
1,183
715
Cash at bank and in hand
57,085
47,007
58,268
47,722
Creditors: amounts falling due within one year
4
(26,297)
(12,982)
Total assets less current liabilities
31,971
34,740
Capital and reserves
Income and expenditure account
5
31,971
34,740
Funds
31,971
34,740
For the financial year ended 30 November 2014 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and the Financial Reporting Standard for Smaller Entities (effective April 2008).
Approved by the Board for issue on 29 July 2015
Mr Colin Tennant
Director
Company Registration No. 06742524
CANINE & FELINE BEHAVIOUR ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2014
- 5 -
1
Accounting policies
1.1
Accounting convention
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
1.2
Compliance with accounting standards
The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).
1.3
Income
Income represents amounts receivable for services.
2
Investment income
2014
2013
£
£
Bank interest
12
4
12
4
3
Debtors
2014
2013
£
£
Trade debtors
355
415
Other debtors
828
300
1,183
715
4
Creditors: amounts falling due within one year
2014
2013
£
£
Trade creditors
25,689
10,803
Other creditors
608
2,179
26,297
12,982
CANINE & FELINE BEHAVIOUR ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2014
- 6 -
5
Statement of movements on income and expenditure account
Income and expenditure
account
£
Balance at 1 December 2013
34,740
Deficit for the year
(2,769)
Balance at 30 November 2014
31,971
CANINE & FELINE BEHAVIOUR ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
SCHEDULE OF ADMINISTRATIVE EXPENSES
FOR THE YEAR ENDED 30 NOVEMBER 2014
2014
2013
£
£
Administrative expenses
Office costs
883
2,346
Computer running costs
1,031
1,494
Hire of equipment
-
388
Travelling expenses
77
280
Administration fees
11,104
11,355
Accountancy
553
500
Bank charges
528
407
Sundry expenses
62
10
Subscriptions
300
-
14,538
16,780
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