REGISTERED NUMBER: 00695789 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

THE BRITISH SWIMMING POOL FEDERATION

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Hayes

D W Thompson-Smith

D R Davies

SECRETARY:

P Thorpe

REGISTERED OFFICE:

4 Eastgate House

East Street

Andover

Hampshire

SP10 1EP

REGISTERED NUMBER:

00695789 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

280,395

283,391

Investments

5

8

8

280,403

283,399

CURRENT ASSETS

Debtors

6

4,514

51,532

Cash at bank and in hand

168,522

96,323

173,036

147,855

CREDITORS

Amounts falling due within one year

7

39,376

29,905

NET CURRENT ASSETS

133,660

117,950

TOTAL ASSETS LESS CURRENT LIABILITIES

414,063

401,349

RESERVES

Retained earnings

414,063

401,349

414,063

401,349

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

C Hayes - Director

1.	STATUTORY INFORMATION

The British Swimming Pool Federation Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 April 2025

331,543

47,919

379,462

Additions

-

500

500

At 31 March 2026

331,543

48,419

379,962

DEPRECIATION

At 1 April 2025

49,513

46,558

96,071

Charge for year

2,600

896

3,496

At 31 March 2026

52,113

47,454

99,567

NET BOOK VALUE

At 31 March 2026

279,430

965

280,395

At 31 March 2025

282,030

1,361

283,391

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

8

NET BOOK VALUE

At 31 March 2026

8

At 31 March 2025

8

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

3,080

50,203

Prepayments and accrued income

1,434

1,329

4,514

51,532

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

8,549

4,669

Tax

3,544

1,618

VAT

24,834

19,651

Other creditors

853

847

Accruals and deferred income

1,596

3,120

39,376

29,905

8.	OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £2,350 (2025: £7,050).

9.	ULTIMATE CONTROLLING PARTY

There is no overall controlling party.

10.	SHARE CAPITAL

The company is limited by guarantee and does not have a share capital. In the event of the company being wound up and unable to meet its debts, the maximum liability of full members is £10 and £5 for all other categories of members.