REGISTERED NUMBER: 01524014 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

The British Institute of Cleaning

Science Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

8

DIRECTORS:

Ms D Hanson

Mrs S Bartholomew

Mr N Spencer-Cook

Ms Y Taylor

Ms W S Glasgow

Mr G Bonse

Mr G J Veneman

Mr M A McCarthy

Mr S Dove

Mr M Meredith

SECRETARY:

Mrs V N M Dunford

REGISTERED OFFICE:

9 Premier Court

Boarden Close

Moulton Park Industrial Estate

Northampton

Northamptonshire

NN3 6LF

REGISTERED NUMBER:

01524014 (England and Wales)

AUDITORS:

Clifford Roberts

Chartered Accountants &

Statutory Auditors

Pacioli House

9 Brookfield

Duncan Close

Northampton

Northamptonshire

NN3 6WL

FIXED ASSETS

Tangible assets

4

642,780

680,765

Investments

5

101

101

642,881

680,866

CURRENT ASSETS

Debtors

6

171,189

98,320

Cash at bank and in hand

635,442

575,559

806,631

673,879

CREDITORS

Amounts falling due within one year

7

609,699

534,416

NET CURRENT ASSETS

196,932

139,463

TOTAL ASSETS LESS CURRENT LIABILITIES

839,813

820,329

CREDITORS

Amounts falling due after more than one year

8

(166,514

)

(184,780

)

PROVISIONS FOR LIABILITIES

(6,095

)

(6,320

)

NET ASSETS

667,204

629,229

RESERVES

Revaluation reserve

25,988

26,951

Income and expenditure account

641,216

602,278

667,204

629,229

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 1 May 2026 and were signed on its behalf by:

Mr N Spencer-Cook - Director

1.	STATUTORY INFORMATION

The British Institute of Cleaning Science 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 section 1A - "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102 section 1A") and with the Companies Act 2006. The financial statements have been prepared on the historical cost basis.

The financial statements are presented in Sterling (£) and cover the period to the 31st December each year.

Going Concern

At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Preparation of consolidated financial statements

The financial statements contain information about The British Institute of Cleaning Science Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.

(a) Deferred income

As stated in the 'Turnover' note, membership income is spread evenly over the period of the membership. Joining fees are deferred over the first year of membership.

Turnover

Turnover represents the invoiced amount of services provided stated net of value added tax. The turnover and pre tax profit is wholly attributable to the operating activities of the company. Turnover is recognised upon evidence of the date the service is provided or for membership income spread evenly over the period of the membership.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

33% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Interest bearing borrowings

Interest bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest bearing borrowings are stated at amortised cost with any difference between the amount initially recognised and redemption value being recognised in the statement of comprehensive income over the period of the borrowings, together with any interest and fees payable, using the effective interest method.

Leasing commitments

Rentals under operating leases are charged on a straight line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight line basis over the lease term.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

830,730

82,696

130,382

87,886

1,131,694

Additions

-

8,741

-

3,040

11,781

Disposals

-

(833

)

-

-

(833

)

At 31 December 2025

830,730

90,604

130,382

90,926

1,142,642

DEPRECIATION

At 1 January 2025

194,490

60,587

124,535

71,317

450,929

Charge for year

21,300

14,856

3,554

9,360

49,070

Eliminated on disposal

-

(137

)

-

-

(137

)

At 31 December 2025

215,790

75,306

128,089

80,677

499,862

NET BOOK VALUE

At 31 December 2025

614,940

15,298

2,293

10,249

642,780

At 31 December 2024

636,240

22,109

5,847

16,569

680,765

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

101

NET BOOK VALUE

At 31 December 2025

101

At 31 December 2024

101

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

76,182

44,754

Amounts owed by group undertakings

-

124

Other debtors

95,007

53,442

171,189

98,320

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

27,533

27,533

Trade creditors

68,207

54,680

Amounts owed to group undertakings

14,868

100

Taxation and social security

29,993

20,907

Other creditors

469,098

431,196

609,699

534,416

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

166,514

184,780

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

56,381

74,647

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

4,140

7,228

Between one and five years

6,900

11,040

11,040

18,268

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

194,047

212,313

The company has three outstanding charges in respect of Lloyds Bank Plc, one charge in relation to 8 Premier Court, another in relation to 4 Premier Court, two properties owned by BICSc. The third charge is a unlimited debenture which contains a fixed and floating charge over all assets of the comapny.

11.	FINANCIAL RISK MANAGEMENT

The company has some exposure to credit, liquidity and cash flow interest rate risks, These risks are limited by the company's financial management policies and practices described below.

Foreign currency risk

The company has exposure to foreign currency risks as some of the company's sales are denominated in Euros and other world currencies. The company operates a Euro (€) current account to help mitigate the risks arising from exchange rates.

Credit risk

Credit risk is the risk that one party to a financial instrument will cause a financial loss for the institute by failing to discharge an obligation. The Institute has limited exposure to credit risk with the highest risks arising from trade debtors going bad. The Institute reduce the risk through sensible sales ledger management policies.

Liquidity risk

The directors have ultimate responsibility for liquidity risk management in maintaining adequate reserves and banking facilities. The only significant non-derivative financial liability remaining at the reporting date is the overdraft on the bank account.

Market risk

There is a market risk associated with the fluctuation in demand for the products and services provided. Most of this is mitigated by monitoring the markets.

The company holds no derivative financial instruments at the year end.

12.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Adam Billingham BA (Hons) BFP FCA (Senior Statutory Auditor)

for and on behalf of Clifford Roberts

13.	RELATED PARTY DISCLOSURES

During the year the company has traded with related parties and members, however, these have all been in the normal course of business, under normal market conditions, and are immaterial to both parties.

14.	MEMBERS' LIMITED LIABILITY

The Institute is a company limited by guarantee and has no share capital. Every member of the Institute undertakes to contribute to the assets of the Institute in the event of the same being wound up while they are a member, or within one year after they cease to be a member. This contribution, not exceeding £1, covers the payments of debts and liabilities of the Institute contracted before each individual ceases to be a member and of the costs, charges and expenses of winding-up and for adjustment of the rights of the contributors among themselves.