Registration number:
The Incorporated Society of Organ Builders
(A company limited by guarantee)
Founded 1947
for the Year Ended 31 December 2025
Registration number:
The Incorporated Society of Organ Builders
(A company limited by guarantee)
Founded 1947
for the Year Ended 31 December 2025
The Incorporated Society of Organ Builders
Contents
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Company Information |
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Report by the Council |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
The Incorporated Society of Organ Builders
Company Information
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Directors |
D R G Spencer FISOB - Vice President A Macdonald FISOB - Treasurer J A Barnes FISOB P J Barnes FISOB R G Ince FISOB S N Lemmings CISOB |
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Company secretary |
A E Hayden |
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Registered office |
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Accountants |
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The Incorporated Society of Organ Builders
Report by the Council for the Year Ended 31 December 2025
The directors present their report and the financial statements for the year ended 31 December 2025.
Aims of the Society
The Incorporated Society of Organ Builders (ISOB) was formed in 1947. It has three main aims: to advance the science and practice of organ building, to provide a central organisation for organ builders and to provide for the better definition and protection of the profession by a system of examinations and the issue of certificates and distinctions. It does not carry on a trade.
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Council members |
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The council members during the year under review were as follows: |
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D R G Spencer FISOB - Vice President |
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A Macdonald FISOB - Treasurer |
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J A Barnes FISOB |
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P J Barnes FISOB |
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A E Hayden |
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R G Ince FISOB |
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S N Lemmings CISOB |
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D Wyld FISOB |
Statement of the Responsibilities of the Council
The directors acknowledge their responsibilities for preparing the Report by the Council and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors 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 surplus or deficit of the company for that period. In preparing these financial statements, the directors are required to:
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select suitable accounting policies and apply them consistently; |
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make judgements and accounting estimates that are reasonable and prudent; |
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. |
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and 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. They are 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 directors are 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.
The Incorporated Society of Organ Builders
Report by the Council for the Year Ended 31 December 2025 (continued)
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved by the
.........................................
Director
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Director
The Incorporated Society of Organ Builders
(Registration number: 00434393)
Balance Sheet as at 31 December 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current assets |
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Net assets |
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Reserves |
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Retained earnings |
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Surplus |
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For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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Director
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Director
The Incorporated Society of Organ Builders
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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General information |
The company is a company limited by guarantee, incorporated in England & Wales, 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 company's registered number and registered office address can be found on the company information page.
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Revenue recognition
Income includes subscriptions due for 2023 and received up to the end of the year of the accounts and also those subscriptions received or expected to be received after 31 December 2023 that relate to the year of the accounts.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Office equipment and insignia |
20.0% on reducing balance |
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Website |
33.3% on straight line basis |
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from members for subscriptions up to the date of the financial statements.
The Incorporated Society of Organ Builders
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)
Trade creditors
Trade creditors are subscriptions and conference costs paid in advance and obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
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Tangible assets |
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Website |
Insignia |
Office equipment |
Total |
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Cost or valuation |
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At 1 January 2025 |
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At 31 December 2025 |
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Depreciation |
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At 1 January 2025 |
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Charge for the year |
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At 31 December 2025 |
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Carrying amount |
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At 31 December 2025 |
- |
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At 31 December 2024 |
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Debtors |
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Current |
2025 |
2024 |
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Prepayments |
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Creditors |
Creditors: amounts falling due within one year
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2025 |
2024 |
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Due within one year |
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Trade creditors |
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