REGISTERED NUMBER: 15586507 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

THE INSTALLATION ASSURANCE AUTHORITY

FEDERATION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

H Bruce

B Canning

M W Clayton

E G Coates

G M Donaldson

N Donohue

A Hardiman

A P Harrison

A W Macgregor

M D Randall

A Wright

SECRETARY:

A T Rees

REGISTERED OFFICE:

Unit 3 Union Park

Ouzel Industrial Estate

Grovebury Road

Leighton Buzzard

Bedfordshire

LU7 4ER

REGISTERED NUMBER:

15586507 (England and Wales)

AUDITORS:

Ad Valorem Audit Services Limited

Chartered Certified Accountants

& Statutory Auditors

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Intangible assets

4

9,903

13,204

CURRENT ASSETS

Debtors

5

57,258

13,669

Cash at bank

16,667

76,453

73,925

90,122

CREDITORS

Amounts falling due within one year

6

189,740

8,666

NET CURRENT (LIABILITIES)/ASSETS

(115,815

)

81,456

TOTAL ASSETS LESS CURRENT LIABILITIES

(105,912

)

94,660

CREDITORS

Amounts falling due after more than one year

7

-

167,384

NET LIABILITIES

(105,912

)

(72,724

)

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

(106,912

)

(73,724

)

SHAREHOLDERS' FUNDS

(105,912

)

(72,724

)

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 29 September 2026 and were signed on its behalf by:

N Donohue - Director

1.	STATUTORY INFORMATION

The Installation Assurance Authority 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.

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

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.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of four years.

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.

GOING CONCERN

At the balance sheet date, the company had net liabilities of £105,912. The company is reliant on the continuing support of its parent company, The Installation Assurance Authority Group. The parent company has issued a letter of continuing support for a period of not less than 12 months from the approval of these financial statements. The financial statements have therefore been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Website

£

COST

At 1 May 2025

and 30 April 2026

17,605

AMORTISATION

At 1 May 2025

4,401

Amortisation for year

3,301

At 30 April 2026

7,702

NET BOOK VALUE

At 30 April 2026

9,903

At 30 April 2025

13,204

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,567

-

Amounts owed by group undertakings

42,941

11,969

Other debtors

10,750

1,700

57,258

13,669

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

12,297

-

Amounts owed to group undertakings

172,444

-

Other creditors

4,999

8,666

189,740

8,666

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

-

167,384

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Darren Kerins FCCA (Senior Statutory Auditor)

for and on behalf of Ad Valorem Audit Services Limited

10.	ULTIMATE CONTROLLING PARTY

The company is a 100% subsidiary of The Installation Assurance Authority Group.