Acorah Software Products - Accounts Production 14.5.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 03366087 Mr Ian Packington Mr George Pinnell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03366087 2022-12-31 03366087 2023-12-31 03366087 2023-01-01 2023-12-31 03366087 frs-core:CurrentFinancialInstruments 2023-12-31 03366087 frs-core:PlantMachinery 2023-12-31 03366087 frs-core:PlantMachinery 2023-01-01 2023-12-31 03366087 frs-core:PlantMachinery 2022-12-31 03366087 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 03366087 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 03366087 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 03366087 frs-bus:SmallEntities 2023-01-01 2023-12-31 03366087 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 03366087 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 03366087 frs-bus:Director1 2023-01-01 2023-12-31 03366087 frs-bus:Director2 2023-01-01 2023-12-31 03366087 frs-countries:EnglandWales 2023-01-01 2023-12-31 03366087 2021-12-31 03366087 2022-12-31 03366087 2022-01-01 2022-12-31 03366087 frs-core:CurrentFinancialInstruments 2022-12-31 03366087 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 03366087
National Pure Water Association Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 03366087
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand 16,077 14,048
16,077 14,048
Creditors: Amounts Falling Due Within One Year 5 (81 ) (78 )
NET CURRENT ASSETS (LIABILITIES) 15,996 13,970
TOTAL ASSETS LESS CURRENT LIABILITIES 15,996 13,970
NET ASSETS 15,996 13,970
Income and Expenditure Account 15,996 13,970
MEMBERS' FUNDS 15,996 13,970
For the year ending 31 December 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 Income and Expenditure Account.
On behalf of the board
Mr Ian Packington
Director
2nd April 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
National Pure Water Association Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 03366087 . The registered office is 52 Windermere Road, Muswell Hill, London, N10 2RG.
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:
Plant & Machinery 25% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 460
As at 31 December 2023 460
Depreciation
As at 1 January 2023 460
As at 31 December 2023 460
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 -
Accruals and deferred income 80 78
81 78
6. 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.
Page 3