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REGISTERED NUMBER: 00695789 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

THE BRITISH SWIMMING POOL FEDERATION
LIMITED

THE BRITISH SWIMMING POOL FEDERATION
LIMITED (REGISTERED NUMBER: 00695789)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE BRITISH SWIMMING POOL FEDERATION
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: C Hayes
P J Grinnall
D W Thompson-Smith
D R Davies





SECRETARY: P Thorpe





REGISTERED OFFICE: 4 Eastgate House
East Street
Andover
Hampshire
SP10 1EP





REGISTERED NUMBER: 00695789 (England and Wales)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

THE BRITISH SWIMMING POOL FEDERATION
LIMITED (REGISTERED NUMBER: 00695789)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 283,391 285,965
Investments 5 8 8
283,399 285,973

CURRENT ASSETS
Debtors 6 51,532 49,730
Cash at bank and in hand 96,323 92,806
147,855 142,536
CREDITORS
Amounts falling due within one year 7 29,905 26,885
NET CURRENT ASSETS 117,950 115,651
TOTAL ASSETS LESS CURRENT
LIABILITIES

401,349

401,624

RESERVES
Retained earnings 401,349 401,624
401,349 401,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 profit or loss 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 BRITISH SWIMMING POOL FEDERATION
LIMITED (REGISTERED NUMBER: 00695789)

BALANCE SHEET - continued
31 MARCH 2025


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 and authorised for issue on 10 July 2025 and were signed on its behalf by:





C Hayes - Director


THE BRITISH SWIMMING POOL FEDERATION
LIMITED (REGISTERED NUMBER: 00695789)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

The British Swimming Pool Federation Limited is a private company, limited by shares , 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.
Land and buildings - 2% on cost
Plant and machinery etc - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 6 (2024 - 6 ) .

THE BRITISH SWIMMING POOL FEDERATION
LIMITED (REGISTERED NUMBER: 00695789)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 April 2024 331,543 47,285 378,828
Additions - 634 634
At 31 March 2025 331,543 47,919 379,462
DEPRECIATION
At 1 April 2024 46,913 45,950 92,863
Charge for year 2,600 608 3,208
At 31 March 2025 49,513 46,558 96,071
NET BOOK VALUE
At 31 March 2025 282,030 1,361 283,391
At 31 March 2024 284,630 1,335 285,965

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2024
and 31 March 2025 8
NET BOOK VALUE
At 31 March 2025 8
At 31 March 2024 8

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 50,203 46,597
Prepayments and accrued income 1,329 3,133
51,532 49,730

THE BRITISH SWIMMING POOL FEDERATION
LIMITED (REGISTERED NUMBER: 00695789)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 4,669 7,098
Tax 1,618 475
VAT 19,651 17,857
Other creditors 847 -
Accruals and deferred income 3,120 1,455
29,905 26,885

8. OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £7,050 (2024: £11,750).

9. ULTIMATE CONTROLLING PARTY

There is no overall controlling party.

10. SHARE CAPITAL

The company is limited by guarantee and does not have a share capital. In the event of the company being wound up and unable to meet its debts, the maximum liability of full members is £10 and £5 for all other categories of members.