Cleaning and Hygiene Suppliers Association iXBRL

Company Registration Number: 00958084

Cleaning and Hygiene Suppliers Association

(A company limited by guarantee, not having a share capital)

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 December 2025

Cleaning and Hygiene Suppliers Association

(A company limited by guarantee, not having a share capital)

DIRECTORS' REPORT

for the financial year ended 31 December 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 December 2025.

Principal Activity

Trade association for the manufacturers and distributors of cleaning and hygiene products.

The Company is limited by guarantee not having a share capital.

Directors

The directors who served during the financial year are as follows:

A Scott

A Madamombe (Resigned 1 October 2025)

A Wentzell

B Naidu

D Broad

D Cousins

J Gilliard

J Long

L Mekitarian

M Goddard

M Revell

O Slater (Resigned 24 March 2026)

P Fleetwood

P Wilkes (Resigned 25 March 2026)

R Dyson

S Bellamy (Resigned 1 October 2025)

T Black

R Tear (Appointed 25 March 2026)

N Biggart

C Bowman (Appointed 6 October 2025)

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

L Mekitarian

Director

30 June 2026

Cleaning and Hygiene Suppliers Association

(A company limited by guarantee, not having a share capital)

Company Registration Number: 00958084

BALANCE SHEET

as at 31 December 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

2,422

4,004

─────────

Current Assets

Debtors

309,783

275,784

Cash and cash equivalents

179,663

237,016

─────────

489,446

512,800

─────────

Creditors: amounts falling due within one year

(326,743)

(341,481)

─────────

Net Current Assets

162,703

171,319

─────────

Total Assets less Current Liabilities

165,125

175,323

═════════

Reserves

Retained surplus

165,125

175,323

─────────

Equity attributable to owners of the company

165,125

175,323

═════════

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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 30 June 2026 and signed on its behalf by



________________________________
L Mekitarian
Director

Cleaning and Hygiene Suppliers Association

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

General Information

Cleaning and Hygiene Suppliers Association is a company limited by guarantee incorporated and registered in the England and Wales. The registered number of the company is 00958084. The registered office of the company is Albany House, 14 Shute End, Wokingham, Berkshire, RG40 1BJ, United Kingdom. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, exclusive of returns, rebates or other similar allowances and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

50% & 33% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Employees

The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).


4.	Tangible assets
		Fixtures,	Total
		fittings and
		equipment
		£	£
	Cost
	At 1 January 2025	6,542	6,542
	Additions	2,750	2,750
		─────────	─────────
	At 31 December 2025	9,292	9,292
		─────────	─────────
	Depreciation
	At 1 January 2025	2,538	2,538
	Charge for the financial year	4,332	4,332
		─────────	─────────
	At 31 December 2025	6,870	6,870
		─────────	─────────
	Net book value
	At 31 December 2025	2,422	2,422
		═════════	═════════
	At 31 December 2024	4,004	4,004
		═════════	═════════


5.	Debtors	2025	2024
		£	£

	Trade debtors	298,394	272,734
	Prepayments and accrued income	11,389	3,050
		─────────	─────────
		309,783	275,784
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Trade creditors	5,026	3,726
	Taxation (Note 7)	41,962	48,751
	Other creditors	936	-
	Accruals and deferred income	278,819	289,004
		─────────	─────────
		326,743	341,481
		═════════	═════════


7.	Taxation	2025	2024
		£	£

	Creditors:
	VAT	41,962	44,642
	Corporation tax	-	4,109
		─────────	─────────
		41,962	48,751
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 December 2025.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.