Caseware UK (AP4) 2023.0.135 2023.0.135 2023-05-182023-01-01falseNo description of principal activity1413truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03140017 2023-01-01 2023-12-31 03140017 2022-01-01 2022-12-31 03140017 2023-12-31 03140017 2022-12-31 03140017 c:CompanySecretary1 2023-01-01 2023-12-31 03140017 c:Director1 2023-01-01 2023-12-31 03140017 c:Director1 2023-12-31 03140017 c:Director3 2023-01-01 2023-12-31 03140017 c:Director4 2023-01-01 2023-12-31 03140017 c:Director5 2023-01-01 2023-12-31 03140017 c:Director7 2023-01-01 2023-12-31 03140017 c:Director8 2023-01-01 2023-12-31 03140017 c:Director10 2023-01-01 2023-12-31 03140017 c:Director14 2023-01-01 2023-12-31 03140017 c:Director15 2023-01-01 2023-12-31 03140017 c:Director16 2023-01-01 2023-12-31 03140017 c:Director16 2023-12-31 03140017 c:Director17 2023-01-01 2023-12-31 03140017 c:Director18 2023-01-01 2023-12-31 03140017 c:Director19 2023-01-01 2023-12-31 03140017 c:Director20 2023-01-01 2023-12-31 03140017 c:RegisteredOffice 2023-01-01 2023-12-31 03140017 c:Agent1 2023-01-01 2023-12-31 03140017 d:Buildings 2023-01-01 2023-12-31 03140017 d:Buildings 2023-12-31 03140017 d:Buildings 2022-12-31 03140017 d:Buildings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 03140017 d:PlantMachinery 2023-01-01 2023-12-31 03140017 d:PlantMachinery 2023-12-31 03140017 d:PlantMachinery 2022-12-31 03140017 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 03140017 d:MotorVehicles 2023-01-01 2023-12-31 03140017 d:MotorVehicles 2023-12-31 03140017 d:MotorVehicles 2022-12-31 03140017 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 03140017 d:ComputerEquipment 2023-01-01 2023-12-31 03140017 d:ComputerEquipment 2023-12-31 03140017 d:ComputerEquipment 2022-12-31 03140017 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 03140017 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 03140017 d:CurrentFinancialInstruments 2023-12-31 03140017 d:CurrentFinancialInstruments 2022-12-31 03140017 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 03140017 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 03140017 d:RetainedEarningsAccumulatedLosses 2023-12-31 03140017 d:RetainedEarningsAccumulatedLosses 2022-12-31 03140017 c:FRS102 2023-01-01 2023-12-31 03140017 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 03140017 c:FullAccounts 2023-01-01 2023-12-31 03140017 c:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 03140017 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 03140017










Kingfisher Angling and Preservation Society
(A company limited by guarantee)








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 December 2023

 
Kingfisher Angling and Preservation Society
 
(A company limited by guarantee)
 

Company Information


Directors
R Butcher (resigned 16 February 2023)
R Rudrum 
M Lee 
R Kiddie 
D Sanderson 
C Luscombe 
D Day 
M Duffel 
J Bedwell 
R Thurlow (appointed 18 May 2023)
D Ambrose 
P Brown 
L Ferguson 
T Willett 




Company secretary
R Kiddie



Registered number
03140017



Registered office
37 St Margaret's Street
Canterbury

Kent

CT1 2TU




Accountants
Kreston Reeves LLP
Chartered Accountants

37 St Margaret's Street

Canterbury

Kent

CT1 2TU




Solicitors
Warners
16 South Park

Sevenoaks

Kent

TN13 1AN





 
Kingfisher Angling and Preservation Society
 
(A company limited by guarantee)
 
  
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Kingfisher Angling and Preservation Society for the year ended 31 December 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kingfisher Angling and Preservation Society for the year ended 31 December 2023 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Kingfisher Angling and Preservation Society, as a body, in accordance with the terms of our engagement letter dated 17 January 2024Our work has been undertaken solely to prepare for your approval the financial statements of Kingfisher Angling and Preservation Society and state those matters that we have agreed to state to the Board of directors of Kingfisher Angling and Preservation Society, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kingfisher Angling and Preservation Society and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Kingfisher Angling and Preservation Society has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kingfisher Angling and Preservation Society. You consider that Kingfisher Angling and Preservation Society is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Kingfisher Angling and Preservation Society. 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 statutory financial statements.

  



Kreston Reeves LLP
Chartered Accountants
37 St Margaret's Street
Canterbury
Kent
CT1 2TU
8 April 2024
Page 1

 
Kingfisher Angling and Preservation Society
 
(A company limited by guarantee)
Registered number: 03140017

Balance sheet
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
90,245
89,065

  
90,245
89,065

Current assets
  

Debtors: amounts falling due within one year
 5 
36,845
35,989

Cash at bank and in hand
  
364,833
331,535

  
401,678
367,524

Creditors: amounts falling due within one year
 6 
(4,231)
(3,212)

Net current assets
  
 
 
397,447
 
 
364,312

Total assets less current liabilities
  
487,692
453,377

  

Net assets
  
487,692
453,377


Capital and reserves
  

Statement Of Financial Position
  
487,692
453,377

  
487,692
453,377


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income and expenditure account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




R Kiddie
Director
Date: 8 April 2024


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
Kingfisher Angling and Preservation Society

(A company limited by guarantee)
 

 
Notes to the financial statements
For the year ended 31 December 2023

1.


General information

Kingfisher Angling and Preservation Society is a private company limited by guarentee and is incorporated in England with the registration number 03140017. The address of the registered office is 37 St Margaret's Street, Canterbury, Kent, CT1 2TU.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

  
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, inclusive of Value Added Tax and exclusive of trade discounts.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold land and buildings
-
Not Depreciated
Plant, equipment and boats
-
20%
Straight line
Fishing rights and leases
-
Not Depreciated
Computer equipment
-
25%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

  
2.4

Leasing commitments

Rentals paid under operating leases in respect of land, buildings and fishing rights are charged on a straight line basis over the lease term.

  
2.5

Format of accounts

In view of the company's non profit making activities the committee have taken advantage of the provisions of the Companies Act 2006 to prepare the income and expenditure account in a format appropriate to its activities.

Page 3

 
Kingfisher Angling and Preservation Society

(A company limited by guarantee)
 

 
Notes to the financial statements
For the year ended 31 December 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 14 (2022 - 13).


4.


Tangible fixed assets





Land and buildings
Plant, equipment and boats
Fishing rights and leases
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 January 2023
59,466
86,868
21,224
681
168,239


Additions
-
3,851
-
-
3,851



At 31 December 2023

59,466
90,719
21,224
681
172,090



Depreciation


At 1 January 2023
-
78,493
-
681
79,174


Charge for the year on owned assets
-
2,671
-
-
2,671



At 31 December 2023

-
81,164
-
681
81,845



Net book value



At 31 December 2023
59,466
9,555
21,224
-
90,245



At 31 December 2022
59,466
8,375
21,224
-
89,065


5.


Debtors

2023
2022
£
£


Prepayments and accrued income
36,845
35,989



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
1,381
542

Accruals and deferred income
2,850
2,670

4,231
3,212


Page 4

 
Kingfisher Angling and Preservation Society

(A company limited by guarantee)
 

 
Notes to the financial statements
For the year ended 31 December 2023


7.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

Page 5