The Pool Water Treatment Advisory Group Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06837127

The Pool Water Treatment Advisory Group Limited

Company Limited by Guarantee

Filleted Unaudited Financial Statements

31 March 2026

The Pool Water Treatment Advisory Group Limited

Company Limited by Guarantee

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		1,981	3

Current assets

Stocks		2,826	3,849
Debtors	6	24,083	8,224
Cash at bank and in hand		171,610	164,518
		---------	---------
		198,519	176,591

Creditors: amounts falling due within one year	7	30,953		20,628
		---------		---------
Net current assets			167,566	155,963
			---------	---------
Total assets less current liabilities			169,547	155,966
			---------	---------
Net assets			169,547	155,966
			---------	---------

Capital and reserves

Profit and loss account	169,547	155,966
	---------	---------
Members funds	169,547	155,966
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

The Pool Water Treatment Advisory Group Limited

Company Limited by Guarantee

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 21 October 2026 , and are signed on behalf of the board by:

Mr I Ogilvie

Director

Company registration number: 06837127

The Pool Water Treatment Advisory Group Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Pavilion 3 Sport Park, 3 Oakwood Drive, Loughborough University, Loughborough, Leicestershire, LE11 3QF, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances .

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings	-	25% reducing balance
Office Equiupment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

4. Company limited by guarantee

The Pool Water Treatment Advisory Group Limited is a company limited by guarantee.

Every member of the company undertakes to contribute such amount as may be required (not exceeding £10) to the assets of the company in the event of the company being wound up while he is a member or within one year after he ceases to be a member , for payment of the debts and liabilities of the company contracted before he ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves.

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 April 2025	181	2,233	2,414
Additions	–	2,140	2,140
Disposals	–	( 2,233)	( 2,233)
	----	-------	-------
At 31 March 2026	181	2,140	2,321
	----	-------	-------
Depreciation
At 1 April 2025	178	2,233	2,411
Charge for the year	3	159	162
Disposals	–	( 2,233)	( 2,233)
	----	-------	-------
At 31 March 2026	181	159	340
	----	-------	-------
Carrying amount
At 31 March 2026	–	1,981	1,981
	----	-------	-------
At 31 March 2025	3	–	3
	----	-------	-------

6. Debtors

	2026	2025
	£	£
Trade debtors	23,725	7,678
Prepayments and accrued income	378	378
Other debtors	( 20)	168
	--------	-------
	24,083	8,224
	--------	-------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	1,127	208
Accruals and deferred income	29,684	20,420
Social security and other taxes	142	–
	--------	--------
	30,953	20,628
	--------	--------