Registration number: 3696135

The British Toilet Association Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4

The British Toilet Association Limited

Company Information

Directors

Mr Raymond Martin Ms Catherine Murray

Registered office

71-75 Sheldon Street Shelton Street London WC2H 9JQ

Accountants

Hamilton Morris Waugh Chartered Certified Accountants34 Dufferin Avenue Bangor Down BT20 3AA

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
The British Toilet Association Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The British Toilet Association Limited for the year ended 31 March 2025 as set out on pages 3 to 3 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants (ACCA), we are subject to its ethical and other professional requirements.

This report is made solely to the Board of Directors of The British Toilet Association Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The British Toilet Association Limited and state those matters that we have agreed to state to the Board of Directors of The British Toilet Association Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The British Toilet Association 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 Toilet Association Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of The British Toilet Association Limited. You consider that The British Toilet Association 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 accounts of The British Toilet Association 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 accounts.

......................................

Hamilton Morris Waugh
Chartered Certified Accountants
34 Dufferin Avenue
Bangor
Down
BT20 3AA

4 December 2025

The British Toilet Association Limited

(Registration number: 3696135)
Balance Sheet as at 31 March 2025

	2025 £	2024 £
Fixed assets	1,704	5,484
Current assets	6,864	10,526
Creditors: Amounts falling due within one year	(14,855)	(13,475)
Net current liabilities	(7,991)	(2,949)
Total assets less current liabilities	(6,287)	2,535
Provisions for liabilities	-	(2,975)
Accruals and deferred income	(1,140)	(1,070)
	(7,427)	(1,510)
Reserves	(7,427)	(1,510)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 December 2025 and signed on its behalf by:
 

......................................... Mr Raymond Martin Director

The British Toilet Association Limited

1	General information

The company is a company limited by guarantee, incorporated in United Kingdom, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
71-75 Sheldon Street
Shelton Street
London
WC2H 9JQ
England

These financial statements were authorised for issue by the Board on 4 December 2025.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).