ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS (UK)
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Cash
£696K
+7,976% highest in 3 filed years
Net assets
£95
Equity attributable
Employees
238
+8.7% highest in 3 filed years
Profit before tax
£134K
+17.6% vs 2024
Net assets
3-year trend · vs Consumer Discretionary median
Accounts
3-year trend · Δ = latest vs prior filed period · latest reflected 2025-12-31
| Metric | Trend | 2023-12-31 | 2024-12-31 | 2025-12-31 | Δ vs prior |
|---|---|---|---|---|---|
| Turnover | £24,731,759 | £23,961,211 | £23,466,494 | -2.1% | |
| Operating profit | £341,048 | £128,683 | £134,459 | +4.5% | |
| Profit before tax | £289,219 | £114,360 | £134,459 | +17.6% | |
| Net profit | £0 | £0 | -£154 | — | |
| Cash | £49,815 | £8,615 | £695,751 | +7,976% | |
| Total assets less current liabilities | £907,052 | £0 | — | — | |
| Net assets | £0 | £0 | — | — | |
| Equity | £0 | £0 | £95 | — | |
| Average employees | 232 | 219 | 238 | +8.7% | |
| Wages | £16,920,098 | £17,024,934 | £17,928,303 | +5.3% | |
| Directors' remuneration | £475,350 | £494,850 | £515,726 | +4.2% |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2023-12-31 | 2024-12-31 | 2025-12-31 |
|---|---|---|---|---|
| Operating margin | 1.4% | 0.5% | 0.6% | |
| Net margin | 0.0% | 0.0% | -0.0% | |
| Return on capital employed | 37.6% | — | — | |
| Gearing (liabilities / total assets) | 100.0% | 100.0% | — | |
| Current ratio | 1.02x | 1.00x | 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
- Consolidated group
- Auditor
- Saffery LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The Association UK has no external sources of income and is dependent on funding from CIMA for its ongoing activities. CIMA's management has reviewed group cashflow forecasts and has concluded the group remains a going concern. 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.”
Group structure
- ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS (UK) · parent
- International Certified Professional Accountants (India) Private Limited 66.7%
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 32 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-06-27 | AA | accounts | Accounts with accounts type group | |
| 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 |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 3
- 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.