PTP Accounts Production v23.2.0.158 09080819 Board of Directors 1.10.22 30.9.23 30.9.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh090808192022-09-30090808192023-09-30090808192022-10-012023-09-30090808192021-09-30090808192021-10-012022-09-30090808192022-09-3009080819ns10:Originalns15:EnglandWales2022-10-012023-09-3009080819ns14:PoundSterlingns10:Original2022-10-012023-09-3009080819ns10:Originalns10:Director12022-10-012023-09-3009080819ns10:Original2022-10-012023-09-3009080819ns10:Original2023-09-3009080819ns10:Originalns10:CompanyLimitedByGuarantee2022-10-012023-09-3009080819ns10:Originalns10:SmallEntities2022-10-012023-09-3009080819ns10:Originalns10:AuditExempt-NoAccountantsReport2022-10-012023-09-3009080819ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3009080819ns10:SmallCompaniesRegimeForAccountsns10:Original2022-10-012023-09-3009080819ns10:Originalns10:FullAccounts2022-10-012023-09-3009080819ns10:Originalns10:Director32022-10-012023-09-3009080819ns10:Originalns10:Director42022-10-012023-09-3009080819ns10:Originalns10:Director52022-10-012023-09-3009080819ns10:Originalns10:Director62022-10-012023-09-3009080819ns10:Originalns10:Director72022-10-012023-09-3009080819ns10:Director8ns10:Original2022-10-012023-09-3009080819ns10:Originalns10:Director92022-10-012023-09-3009080819ns10:Originalns10:RegisteredOffice2022-10-012023-09-3009080819ns10:Original2022-09-3009080819ns10:Originalns5:CurrentFinancialInstruments2023-09-3009080819ns10:Originalns5:CurrentFinancialInstruments2022-09-3009080819ns10:Originalns5:FurtherSpecificReserve1ComponentTotalEquity2023-09-3009080819ns10:Originalns5:FurtherSpecificReserve1ComponentTotalEquity2022-09-3009080819ns10:Originalns5:FurtherSpecificReserve2ComponentTotalEquity2023-09-3009080819ns10:Originalns5:FurtherSpecificReserve2ComponentTotalEquity2022-09-3009080819ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-09-3009080819ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-09-3009080819ns10:Original2021-10-012022-09-3009080819ns10:Originalns5:PlantMachinery2022-09-3009080819ns10:Originalns5:PlantMachinery2023-09-3009080819ns10:Originalns5:PlantMachinery2022-09-3009080819ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3009080819ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-30
REGISTERED NUMBER: 09080819 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

KINGSTEIGNTON SWIMMING POOL AND
RECREATIONAL ASSOCIATION LIMITED

KINGSTEIGNTON SWIMMING POOL AND
RECREATIONAL ASSOCIATION LIMITED (REGISTERED NUMBER: 09080819)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KINGSTEIGNTON SWIMMING POOL AND
RECREATIONAL ASSOCIATION LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2023







DIRECTORS: Ms S Parker
Ms C Parker
Mrs J Roberts
D A Smith
A Dunn
A Holmes
Miss H Frankpitt
Mrs S L Panayi





REGISTERED OFFICE: Kingsteignton Pool Meadowcroft Drive
Kingsteignton
Newton Abbot
TQ12 3PB





REGISTERED NUMBER: 09080819 (England and Wales)





ACCOUNTANTS: Bishops Accountancy Services Limited
13 Bishops Avenue
Bishopsteignton
Teignmouth
Devon
TQ14 9RE

KINGSTEIGNTON SWIMMING POOL AND
RECREATIONAL ASSOCIATION LIMITED (REGISTERED NUMBER: 09080819)

BALANCE SHEET
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2 2

CURRENT ASSETS
Debtors 5 119,010 105,067

CREDITORS
Amounts falling due within one year 6 4,976 22,970
NET CURRENT ASSETS 114,034 82,097
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,036

82,099

RESERVES
Transfer from Association 51,861 51,861
Repairs fund 30,000 10,000
Income and expenditure account 32,175 20,238
114,036 82,099

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

KINGSTEIGNTON SWIMMING POOL AND
RECREATIONAL ASSOCIATION LIMITED (REGISTERED NUMBER: 09080819)

BALANCE SHEET - continued
30 September 2023


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 27 November 2023 and were signed on its behalf by:





Mrs J Roberts - Director


KINGSTEIGNTON SWIMMING POOL AND
RECREATIONAL ASSOCIATION LIMITED (REGISTERED NUMBER: 09080819)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Kingsteignton Swimming Pool And Recreational Association 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.

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.

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

Financial instruments
Financial Assets
Basic financial assets, including trade and other debtors are initially recognised at the transaction price and therefore stated at amortisation cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are stated at cost less impairment losses for bad and doubtful debts.
Financial Assets are derecognised when either the contractual rights to the cash flows from the asset expire or are settled, or substantially all the risks and rewards of the ownership of the asset are transferred to another party, or despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial Liabilities
Basic financial liabilities, including trade and other creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction.
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortisation cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.


KINGSTEIGNTON SWIMMING POOL AND
RECREATIONAL ASSOCIATION LIMITED (REGISTERED NUMBER: 09080819)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 14 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022
and 30 September 2023 2
NET BOOK VALUE
At 30 September 2023 2
At 30 September 2022 2

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Other debtors 119,010 105,067

KINGSTEIGNTON SWIMMING POOL AND
RECREATIONAL ASSOCIATION LIMITED (REGISTERED NUMBER: 09080819)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 1,043 12,119
Taxation and social security 2,890 2,110
Other creditors 1,043 8,741
4,976 22,970