International Occupational Hygiene Association

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 06327692

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		889		-

			889		-
CURRENT ASSETS
Debtors	5	697		581
Cash at bank and in hand		107,311		88,223

		108,008		88,804
Creditors: Amounts Falling Due Within One Year	6	(6,522 )		(3,920 )

NET CURRENT ASSETS (LIABILITIES)			101,486		84,884

TOTAL ASSETS LESS CURRENT LIABILITIES			102,375		84,884

NET ASSETS			102,375		84,884

Income and Expenditure Account			102,375		84,884

MEMBERS' FUNDS			102,375		84,884

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Mrs N E Wilk

Director

30 September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

International Occupational Hygiene Association is a private company, limited by guarantee, incorporated in England & Wales, registered number 06327692 . The registered office is 5/6 Melbourne Business Court, Millenium Way, Pride Park, Derby, DE24 8LZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% Straight line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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International Occupational Hygiene Association

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 July 2024	-
Additions	1,327

As at 30 June 2025	1,327

Depreciation
As at 1 July 2024	-
Provided during the period	438

As at 30 June 2025	438

Net Book Value
As at 30 June 2025	889

As at 1 July 2024	-

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	697	581

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,170	1,311
Bank loans and overdrafts	-	9
Corporation tax	3,894	1,820
Accruals and deferred income	1,458	780

	6,522	3,920

7. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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