Registered Number 05291214
ISACA LONDON CHAPTER
Abbreviated Accounts
31 December 2014
Notes | 2014 | 2013 | |
---|---|---|---|
£ | £ | ||
Fixed assets | |||
Intangible assets |
|
|
|
Tangible assets |
|
|
|
Investments |
|
|
|
|
|
||
Current assets | |||
Stocks |
|
|
|
Debtors |
|
|
|
Investments |
|
|
|
Cash at bank and in hand |
|
|
|
|
|
||
Prepayments and accrued income |
|
|
|
Creditors: amounts falling due within one year |
( |
( |
|
Net current assets (liabilities) |
|
|
|
Total assets less current liabilities |
|
|
|
Creditors: amounts falling due after more than one year |
|
|
|
Provisions for liabilities |
|
|
|
Accruals and deferred income |
( |
( |
|
Total net assets (liabilities) |
|
|
|
Reserves | |||
Revaluation reserve |
|
|
|
Other reserves |
|
|
|
Income and expenditure account |
|
|
|
Members' funds |
|
|
Approved by the Board on
And signed on their behalf by:
1 Accounting Policies
Basis of measurement and preparation of accounts
material in matching income with expenditure, and under the historical cost convention
Other accounting policies
Subscriptions are accounted for in the year to which they relate. Subscriptions received in advance
are recorded as deferred income.
Taxation
The tax charge comprises Corporation Tax on Chapter Income received from non-members (including course fees and events attendance) and bank interest.
Foreign currencies
Transactions in foreign currencies are recorded using the rate of exchange ruling at the end of the month in which the transaction occurred. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange ruling at the balance sheet date and the gains or losses on translation are included in the Income and Expenditure Statement
2
Company limited by guarantee