REGISTERED NUMBER: 01501280 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

The Institute of Swimming Pool Engineers

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C A E Carr

J W G Scott

H C C Gosling

C J Day

C J Jenkinson

J A Lamb

R L Judd

W J L Dando

S A Keay

A J Kemsley

G A Lucas

A J Thompson-Smith

B S Studdy

SECRETARY:

C A E Carr

REGISTERED OFFICE:

Kildonan

Maypole Street

Wombourne

WV5 9JB

REGISTERED NUMBER:

01501280 (England and Wales)

FIXED ASSETS

Tangible assets

5

858

1,741

CURRENT ASSETS

Stocks

732

1,294

Debtors

6

7,703

10,208

Cash at bank and in hand

81,831

48,137

90,266

59,639

CREDITORS

Amounts falling due within one year

7

12,031

7,542

NET CURRENT ASSETS

78,235

52,097

TOTAL ASSETS LESS CURRENT LIABILITIES

79,093

53,838

RESERVES

Income and expenditure account

79,093

53,838

79,093

53,838

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 surplus or deficit 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 18 August 2026 and were signed on its behalf by:

C A E Carr - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents invoiced subscriptions, seminars and related income including donations. Revenue is measured at the fair value of the consideration received or receivable net of trade discounts.

Tangible fixed assets

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

Plant and Machinery etc - at rates on reducing balance of 25% and 33%

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation

The Company is a mutual Company and as such liable to taxation on its investment income only.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

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.

Financial instruments

Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Trade debtors and creditors are classed as basic financial instruments and are initially measured at transaction price.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and short-term deposits with an original maturity date of three months or less.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 July 2025

14,787

Additions

200

At 30 June 2026

14,987

DEPRECIATION

At 1 July 2025

13,046

Charge for year

1,083

At 30 June 2026

14,129

NET BOOK VALUE

At 30 June 2026

858

At 30 June 2025

1,741

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

4,106

6,356

Other debtors

1,800

1,800

Prepayments

1,797

2,052

7,703

10,208

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

151

162

Social security and other taxes

1,144

1,072

Other creditors

374

353

Accrued education fund

3,882

3,446

Accruals and deferred income

6,480

2,509

12,031

7,542

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

7,200

7,200

Between one and five years

900

8,100

8,100

15,300

9.	LIABILITY OF MEMBERS

The company is limited by guarantee. In the event of the company being wound up, the liability of the members, whilst he or she remains a member or within one year after they cease to be a member, is limited to £1 each.