Legionella Control Association Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08502723 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Legionella Control Association Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTORS:

G F D Green

J S Smith

REGISTERED OFFICE:

Water House

6 Fairway Court

Amber Close

Tamworth

Staffordshire

B77 4RP

REGISTERED NUMBER:

08502723 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

CURRENT ASSETS

Debtors

4

49,376

52,818

Cash at bank

471,951

417,416

521,327

470,234

CREDITORS

Amounts falling due within one year

5

(136,609

)

(76,858

)

NET CURRENT ASSETS

384,718

393,376

TOTAL ASSETS LESS CURRENT
LIABILITIES

384,718

393,376

RESERVES

Income and expenditure account

384,718

393,376

384,718

393,376

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 surplus or deficit 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 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 and Expenditure Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2025 and were signed on its behalf by:

G F D Green - Director

1.	STATUTORY INFORMATION

Legionella Control Association Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents income receivable from subscriptions, conferences and events.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income and Expenditure Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

7,305

6,379

VAT

42,071

38,258

Prepayments

-

8,181

49,376

52,818

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

90,567

54,642

Tax

-

108

Registrations received in

advance

27,308

9,100

Deferred income

-

2,550

Accrued expenses

18,734

10,458

136,609

76,858

6.	RELATED PARTY DISCLOSURES

Hydroviron Ltd

Mr J S Smith is an employee

Fees received from, during the year to 30 June 2025 of £1,420 (£1,555 2024).

J S Smith

Director

Fees paid to, for presentations workshops and conferences (including expenses) during the year to 30 June 2025 of £2,011 (£297 2024).

G F D Green

Director

Expenses paid during the year to 30 June 2025 of £36 (£121 2024).

N J B Associates Ltd

Mr N J Barsby is the sole Director and shareholder.

Fees paid to, for presentations workshops and conferences (including expenses) during the year to 30 June 2025 of £5,877 (£4,274 2024).

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is The Association's members.

Day to day decisions are made by the directors who are designate to its members.

Any key decisions will be voted upon by the members.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Legionella Control Association Limited for the year ended 30 June 2025 which comprise the Income and Expenditure Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Legionella Control Association Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Legionella Control Association Limited and state those matters that we have agreed to state to the Board of Directors of Legionella Control Association Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Legionella Control Association Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Legionella Control Association Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Legionella Control Association Limited. You consider that Legionella Control 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 financial statements of Legionella Control 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 financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

7 November 2025