ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS (UK)
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Next accounts due
2026-09-30 (in 4mo)
Last filed for 2024-12-31
Confirmation statement due
2026-12-23 (in 7mo)
Last made up 2025-12-09
Watchouts
None on the register
Cash
£9K
-82.7% vs 2023
Net assets
£0
Equity attributable
Employees
219
-5.6% vs 2023
Profit before tax
£114K
-60.5% vs 2023
Net assets
2-year trend · vs Consumer Discretionary median
Accounts
2-year trend · latest reflected 2024-12-31
| Metric | Trend | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Turnover | £24,731,759 | £23,961,211 | |
| Operating profit | £341,048 | £128,683 | |
| Profit before tax | £289,219 | £114,360 | |
| Net profit | £0 | £0 | |
| Cash | £49,815 | £8,615 | |
| Total assets less current liabilities | £907,052 | £0 | |
| Net assets | £0 | £0 | |
| Equity | £0 | £0 | |
| Average employees | 232 | 219 | |
| Wages | £16,920,098 | £17,024,934 |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Operating margin | 1.4% | 0.5% | |
| Net margin | 0.0% | 0.0% | |
| Return on capital employed | 37.6% | — | |
| Gearing (liabilities / total assets) | 100.0% | 100.0% | |
| Current ratio | 1.02x | 1.00x | |
| Interest cover | 6.58x | 8.98x |
Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Audit & accounting basis
- Accounting basis
- IFRS
- Reporting scope
- Standalone (parent only)
- Auditor
- Saffery LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“CIMA confirms its intention to continue to support the Association UK for a period of at least 12 months following sign off of these financial statements, and consequently the directors of the Association UK have adopted the going concern basis in preparing these financial statements.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
3 active · 4 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| BASRA, Baljeet | Secretary | 2016-12-19 | — | — |
| HARDING, Andrew Howard | Director | 2020-09-11 | Oct 1961 | British |
| KOZIEL, Mark | Director | 2025-01-24 | Sep 1968 | American |
Show 4 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| HARDING, Andrew Howard | Director | 2016-12-19 | 2018-11-29 |
| LASPALUTO, Timothy John | Director | 2016-12-19 | 2018-11-29 |
| MELANCON, Barry Clay | Director | 2016-12-19 | 2025-01-24 |
| STIRLING, Gail | Director | 2018-11-29 | 2020-08-31 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 31 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2025-12-13 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-08-26 | AA | accounts | Accounts with accounts type full | |
| 2025-01-30 | AP01 | officers | Appoint person director company with name date | |
| 2025-01-30 | TM01 | officers | Termination director company with name termination date | |
| 2024-12-09 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-10-11 | AD01 | address | Change registered office address company with date old address new address | |
| 2024-10-11 | AD01 | address | Change registered office address company with date old address new address | |
| 2024-10-07 | AD01 | address | Change registered office address company with date old address new address | |
| 2024-07-05 | AA | accounts | Accounts with accounts type full | |
| 2023-12-11 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-07-24 | AA | accounts | Accounts with accounts type full | |
| 2022-12-09 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-06-24 | AA | accounts | Accounts with accounts type full | |
| 2021-12-22 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-09-11 | AA | accounts | Accounts with accounts type full | |
| 2020-12-09 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2020-09-29 | AA | accounts | Accounts with accounts type full | |
| 2020-09-11 | AP01 | officers | Appoint person director company with name date | |
| 2020-09-11 | TM01 | officers | Termination director company with name termination date | |
| 2019-12-20 | CS01 | confirmation-statement | Confirmation statement with no updates |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 2
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.
Year-on-year
FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31
-
Turnover
-3.1%
£24,731,759 £23,961,211
-
Cash
-82.7%
£49,815 £8,615
-
Net assets
—
Not reported
-
Employees
-5.6%
232 219
-
Operating profit
-62.3%
£341,048 £128,683
-
Profit before tax
-60.5%
£289,219 £114,360
-
Wages
+0.6%
£16,920,098 £17,024,934
Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers