Company registration number: 00953937
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
The British Fluoridation Society Limited
(limited by guarantee)
Pages for filing with the Registrar
Company registration number: 00953937
The British Fluoridation Society Limited
(limited by guarantee)
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 - -
Investments 5 585 585
585 585
Current assets
Debtors 1,491 1
Cash at bank and in hand 33,773 50,500
35,264 50,501
Creditors: amounts falling due within one year
(630) (630)
Net current assets 34,634 49,871
Total assets less current liabilities 35,219 50,456
NET ASSETS 35,219 50,456
Reserves
Income and expenditure account 35,219 50,456
TOTAL RESERVES 35,219 50,456
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 00953937
The British Fluoridation Society Limited
(limited by guarantee)
Balance sheet - continued
as at 31 March 2026
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 and expenditure account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 31 August 2026 and signed on its behalf by:
Dr R Lowry, Director
31 August 2026
2
The British Fluoridation Society Limited
(limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
The British Fluoridation Society Limited is a private company registered in England and Wales. Its registered number is 00953937. The company is limited by guarantee. Its registered office is 2A-3A Market Gate, Pershore, Worcestershire, WR10 1DZ.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 25% straight line
Computer equipment - 33% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Income and expenditure account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3
The British Fluoridation Society Limited
(limited by guarantee)
Notes to the financial statements - continued
for the year ended 31 March 2026
3 Average number of employees
During the year the average number of employees was Nil (2025 - Nil).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 1,879
At 31 March 2026 1,879
Depreciation
At 1 April 2025 1,879
At 31 March 2026 1,879
Net book value
At 31 March 2026 -
At 31 March 2025 -
5 Fixed asset investments
Investments other than loans
Other investments other than loans


£
Cost
At 1 April 2025 585
At 31 March 2026 585
Net book value
At 31 March 2026 585
At 31 March 2025 585
4