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Registered number: 03217110 THE SOCIETY OF FOOD HYGIENE AND TECHNOLOGY (A company limited by guarantee) UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
THE SOCIETY OF FOOD HYGIENE AND TECHNOLOGY (A company limited by guarantee) CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
THE SOCIETY OF FOOD HYGIENE AND TECHNOLOGY (A company limited by guarantee) REGISTERED NUMBER: 03217110 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1,972 |  | 2,958
Tangible assets | 5 |  | 862 |  | 1,078
|  |  | 2,834 |  | 4,036
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 57,267 |  | 48,369 |
Cash at bank and in hand | 7 | 138,079 |  | 118,433 |
|  | 195,346 |  | 166,802 |
Creditors: amounts falling due within one year | 8 | (106,335) |  | (103,675) |
Net current assets |  |  | 89,011 |  | 63,127
Total assets less current liabilities |  |  | 91,845 |  | 67,163
Net assets |  |  | 91,845 |  | 67,163
Capital and reserves |  |  |  |  |
Profit and loss account |  |  | 91,845 |  | 67,163
|  |  | 91,845 |  | 67,163
Page 1
THE SOCIETY OF FOOD HYGIENE AND TECHNOLOGY (A company limited by guarantee) REGISTERED NUMBER: 03217110 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 June 2026.
David Childs (Hon Treasurer)
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
THE SOCIETY OF FOOD HYGIENE AND TECHNOLOGY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
The Society of Food Hygiene and Technology is a private company limited by guarantee incorporated in England. The address of the registered office and principal place of business is Unit 2 Lichfield Business Village Staffordshire University, Lichfield Centre, The Friary, Lichfield, Staffordshire, England, WS13 6QG. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are presented in Sterling (£). The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 3
THE SOCIETY OF FOOD HYGIENE AND TECHNOLOGY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Furniture and equipment | - | 20% reducing balance basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to banks and other third parties and loans to related parties.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 4
THE SOCIETY OF FOOD HYGIENE AND TECHNOLOGY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
4. | Intangible assets
|  | Database
|  | £
| Cost |
| At 1 April 2025 | 9,860
| At 31 March 2026 | 9,860
| Amortisation |
| At 1 April 2025 | 6,902
| Charge for the year on owned assets | 986
| At 31 March 2026 | 7,888
| Net book value |
| At 31 March 2026 | 1,972
| At 31 March 2025 | 2,958
Page 5
THE SOCIETY OF FOOD HYGIENE AND TECHNOLOGY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Tangible fixed assets
|  | Furniture and equipment
|  | £
| Cost |
| At 1 April 2025 | 7,251
| At 31 March 2026 | 7,251
| Depreciation |
| At 1 April 2025 | 6,173
| Charge for the year on owned assets | 216
| At 31 March 2026 | 6,389
| Net book value |
| At 31 March 2026 | 862
| At 31 March 2025 | 1,078
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Membership | 10,044 | 9,167
| Annual luncheon | 13,764 | -
| Bespoke training | 1,570 | -
| E-Learning | 28 | -
| Summer lecture | 390 | -
| Events | 953 | 672
| Supporting company membership fees | 3,456 | 15,000
| Training | 1,915 | 952
| Prepayments and accrued income | 25,147 | 22,578
|  | 57,267 | 48,369
Page 6
THE SOCIETY OF FOOD HYGIENE AND TECHNOLOGY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 138,079 | 118,433
|  | 138,079 | 118,433
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 17,217 | 19,643
| Corporation tax | 349 | 322
| Other taxation and social security | 10,365 | 12,294
| Other creditors | 328 | 324
| Accruals and deferred income | 78,076 | 71,092
|  | 106,335 | 103,675
9. | Company status
The company is a private company limited by guarantee 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.
Page 7