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Registered Number: 12232445
England and Wales

 

 

 

INTERNATIONAL SOCIETY OF ENGINEERING SCIENCE AND TECHNOLOGY



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 September 2025
Principal activities
The companys principal activity during the year was research and development activities.
Director
The director who served the company throughout the year was as follows:
Dr Farooq Sher
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Dr Farooq Sher
Director

Date approved: 07 July 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Current assets      
Cash at bank and in hand 202    264 
Creditors: amount falling due within one year 3 (554)   (554)
Net current assets (352)   (290)
 
Total assets less current liabilities (352)   (290)
Net assets (352)   (290)
 

Capital and reserves 		     
Profit and loss account (352)   (290)
Members' funds (352)   (290)
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 07 July 2026 and were signed by:


-------------------------------
Dr Farooq Sher
Director
2
General Information
INTERNATIONAL SOCIETY OF ENGINEERING SCIENCE AND TECHNOLOGY is a private company, limited by guarantee, registered in England and Wales, registration number 12232445, registration address 304 Farnborough Road, Nottingham, NG11 8LT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Creditors: amount falling due within one year

2025
£		   2024
£
Accrued Expenses 315    315 
Directors' Current Accounts 239    239 
554    554 

4.

Guarantees



Liability of members
The company is limited by guarantee of members and does not have a share capital. The liability of members is limited to £1.
Maximum Liability Incurred Amount Paid
2025
£		 2024
£		 2025
£		 2024
£
Liability of members1 1 1 1 
1111
5.

Company Limited by Guarantee

The company is limited by guarantee and therefore has no shares.
3