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Registered number: 07407445
Three Counties Water Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
3NT Ltd
38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Three Counties Water Ltd for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Three Counties Water Ltd for the year ended 31 March 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the directors of Three Counties Water Ltd , as a body, in accordance with the terms of our engagement letter dated 31 March 2016. Our work has been undertaken solely to prepare for your approval the accounts of Three Counties Water Ltd and state those matters that we have agreed to state to the directors of Three Counties Water Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Three Counties Water Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Three Counties Water Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Three Counties Water Ltd . You consider that Three Counties Water Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Three Counties Water Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Laurence Denton
30/09/2023
3NT Ltd
38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
Page 1
Page 2
Balance Sheet
Registered number: 07407445
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 20,686 27,071
20,686 27,071
CURRENT ASSETS
Debtors 4 132,925 130,554
Cash at bank and in hand 18,471 563
151,396 131,117
Creditors: Amounts Falling Due Within One Year 5 (156,647 ) (120,173 )
NET CURRENT ASSETS (LIABILITIES) (5,251 ) 10,944
TOTAL ASSETS LESS CURRENT LIABILITIES 15,435 38,015
Creditors: Amounts Falling Due After More Than One Year 6 - (15,656 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 - (23 )
NET ASSETS 15,435 22,336
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 15,335 22,236
SHAREHOLDERS' FUNDS 15,435 22,336
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For the year ending 31 March 2023 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 Profit and Loss Account.
On behalf of the board
Mr G P Smith
Director
Mrs L J Smith
Director
30/09/2023
The notes on pages 4 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
1.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 9)
9 9
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3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 5,216 42,216 6,407 53,839
Additions - - 604 604
Disposals - - (823 ) (823 )
As at 31 March 2023 5,216 42,216 6,188 53,620
Depreciation
As at 1 April 2022 3,796 18,803 4,169 26,768
Provided during the period 355 5,853 686 6,894
Disposals - - (728 ) (728 )
As at 31 March 2023 4,151 24,656 4,127 32,934
Net Book Value
As at 31 March 2023 1,065 17,560 2,061 20,686
As at 1 April 2022 1,420 23,413 2,238 27,071
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 118,358 114,223
Prepayments and accrued income 452 11,331
Other debtors 3,000 5,000
Deferred tax current asset 883 -
Directors' loan accounts 10,232 -
132,925 130,554
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 15,656 4,779
Trade creditors 92,010 91,426
Bank loans and overdrafts - 4,292
Corporation tax 16,646 5,771
Other taxes and social security 8,171 3,274
VAT 22,213 8,886
Other creditors 814 -
Accruals and deferred income 1,137 1,557
Directors' loan accounts - 188
156,647 120,173
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6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 15,656
- 15,656
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Within one year 15,656 4,779
Between one and five years - 15,656
15,656 20,435
15,656 20,435
8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2023 2022
£ £
Deferred Tax (883 ) 23
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Gary Smith - 10,232 - - 10,232
The above loan is unsecured, interest free and was repaid on 6th April 2023.
Dividends paid to directors
2023 2022
£ £
Mr G P Smith 37,740 36,720
Mrs L J Smith 36,260 35,280
11. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 74,000 72,000
74,000 72,000
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12. Controlling Party
The company's controlling party is Mr Gary Smith by virtue of his ownership of 51% of the issued share capital in the company.
13. General Information
Three Counties Water Ltd Registered number 07407445 is a limited by shares company incorporated in England & Wales. The Registered Office is The Warehouse, 70 Higham Road, Rushden, Northants, NN10 6DD.
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