ACCOUNTS - Final Accounts

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

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

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