The British Association Of Brain Injury - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 03176447 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 January 2020

for

The British Association Of Brain Injury

And Complex Case Management Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

Ms A E Kerr

A M Rose

T Watson

REGISTERED OFFICE:

318 Warth Business Centre

Warth Industrial Estate

Warth Road

Bury

BL9 9TB

REGISTERED NUMBER:

03176447 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the directors in respect of the company's

annual unaudited financial statements. In accordance with the Companies Act 2006, the company is

only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain

other primary statements and the Report of the Directors are not required to be filed with the

Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your

approval the financial statements of The British Association Of Brain Injury And Complex Case Management

Limited for the year ended 31 January 2020 which comprise the Income Statement, Balance Sheet and the

related notes 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The British Association Of Brain Injury And Complex Case Management Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The British Association Of Brain Injury And Complex Case Management Limited and state those matters that we have agreed to state to the Board of Directors of The British Association Of Brain Injury And Complex Case Management Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The British Association Of Brain Injury And Complex Case Management Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The British Association Of Brain Injury And Complex Case Management Limited 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 The British Association Of Brain Injury And Complex Case Management Limited. You consider that The British Association Of Brain Injury And Complex Case Management Limited 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 The British Association Of Brain Injury And Complex Case Management Limited. 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.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

1 April 2020

FIXED ASSETS

Tangible assets

4

18,882

22,117

CURRENT ASSETS

Debtors

5

27,957

25,323

Cash at bank and in hand

318,394

274,759

346,351

300,082

CREDITORS

Amounts falling due within one year

6

130,564

72,224

NET CURRENT ASSETS

215,787

227,858

TOTAL ASSETS LESS CURRENT LIABILITIES

234,669

249,975

RESERVES

Income and expenditure account

234,669

249,975

234,669

249,975

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2020 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors on 1 April 2020 and were signed on its behalf by:

A M Rose - Director

1.	STATUTORY INFORMATION

The British Association Of Brain Injury And Complex Case Management Limited 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

33% on reducing balance

Fixtures and fittings

-

33% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the

company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2019 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2019

35,464

Additions

6,300

Disposals

(2,788

)

At 31 January 2020

38,976

DEPRECIATION

At 1 February 2019

13,347

Charge for year

9,300

Eliminated on disposal

(2,553

)

At 31 January 2020

20,094

NET BOOK VALUE

At 31 January 2020

18,882

At 31 January 2019

22,117

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.20

31.1.19

£

£

Trade debtors

6,770

-

Other debtors

21,187

25,323

27,957

25,323

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.20

31.1.19

£

£

Trade creditors

470

1,891

Taxation and social security

-

326

Other creditors

130,094

70,007

130,564

72,224

7.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance

sheet amount to £5,720 (2019 - £5,200).

8.	MEMBERS' LIABILITY

The company is limited by guarantee, not having a share capital and consequently the liability of

members is limited, subject to an undertaking by each member to contribute to net assets or

liabilities of the company on winding up such amounts as may be required not exceeding £1.