The UK Wireless Internet Services Providers Association

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09498017

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		831		5,100

			831		5,100
CURRENT ASSETS
Debtors	6	24,496		46,284
Cash at bank and in hand		16,578		23,760

		41,074		70,044
Creditors: Amounts Falling Due Within One Year	7	(57,855 )		(80,938 )

NET CURRENT ASSETS (LIABILITIES)			(16,781 )		(10,894 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(15,950 )		(5,794 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(139 )		-

NET LIABILITIES			(16,089 )		(5,794 )

Income and Expenditure Account			(16,089 )		(5,794 )

MEMBERS' FUNDS			(16,089)		(5,794)

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The UK Wireless Internet Services Providers Association

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

David Burns

Director

10/07/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

The UK Wireless Internet Services Providers Association is a private company, limited by guarantee, incorporated in England & Wales, registered number 09498017 . The registered office is 36 Skylark, Blunsdon, Swindon, Wiltshire, SN26 7AU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is the website. It is amortised to income and expenditure account over its estimated economic life of 3 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

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The UK Wireless Internet Services Providers Association

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 3)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	10,795
Disposals	(10,795 )

As at 31 March 2026	-

Amortisation
As at 1 April 2025	10,795
Disposals	(10,795 )

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

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The UK Wireless Internet Services Providers Association

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	9,633	9,472	19,105
Additions	550	-	550
Disposals	(9,253 )	(6,337 )	(15,590 )

As at 31 March 2026	930	3,135	4,065

Depreciation
As at 1 April 2025	7,354	6,651	14,005
Provided during the period	2,519	1,571	4,090
Disposals	(9,253 )	(5,608 )	(14,861 )

As at 31 March 2026	620	2,614	3,234

Net Book Value
As at 31 March 2026	310	521	831

As at 1 April 2025	2,279	2,821	5,100

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	10,920	20,068
Prepayments and accrued income	13,576	26,216

	24,496	46,284

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	13,390
Other taxes and social security	4,095	4,329
VAT	5,950	4,390
Other creditors	232	232
Deferred income	43,291	48,060
Accruals	3,975	10,225
Directors' loan accounts	312	312

	57,855	80,938

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The UK Wireless Internet Services Providers Association

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	139	-

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	8,093	8,093
Later than one year and not later than five years	4,046	11,465

	12,139	19,558

10. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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