2023-04-012024-03-312024-03-31false03903208THE INSTITUTE OF PUBLIC RIGHTS OF WAY AND ACCESS MANAGEMENT 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THE INSTITUTE OF PUBLIC RIGHTS OF WAY AND ACCESS MANAGEMENT LIMITED

Registered Number
03903208
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

THE INSTITUTE OF PUBLIC RIGHTS OF WAY AND ACCESS MANAGEMENT LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

CHIDLEY, Nicola Jane
CRADDOCK, Hugh Denis
CUTHBERT, Richard
EMRYS-ROBERTS, Rosalinde
FLETCHER, Andrew Christopher
GARNER, Richard Hugh
RUSLING, Graham David
STARK, Graeme

Company Secretary

CAIN, Elizabeth Ann

Registered Address

1 Rathbone Terrace
Dolwyddelan
LL25 0TJ

Registered Number

03903208 (England and Wales)
THE INSTITUTE OF PUBLIC RIGHTS OF WAY AND ACCESS MANAGEMENT LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,418256
1,418256
Current assets
Debtors13,24510,366
Cash at bank and on hand345,763307,053
359,008317,419
Creditors amounts falling due within one year4(46,175)(41,141)
Net current assets (liabilities)312,833276,278
Total assets less current liabilities314,251276,534
Provisions for liabilities(269)(156)
Net assets313,982276,378
Capital and reserves
Profit and loss account313,982276,378
Reserves313,982276,378
The financial statements were approved and authorised for issue by the Board of Directors on 29 August 2024, and are signed on its behalf by:
RUSLING, Graham David
Director
Registered Company No. 03903208
THE INSTITUTE OF PUBLIC RIGHTS OF WAY AND ACCESS MANAGEMENT LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from rendering of services
Revenue 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Office and computer equipment 3 years straight line method.

Straight line (years)
Office Equipment3
2.Average number of employees
Employee numbers exclude Directors who are unpaid office holders.

20242023
Average number of employees during the year33
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 233,861
Additions1,450
At 31 March 245,311
Depreciation and impairment
At 01 April 233,605
Charge for year288
At 31 March 243,893
Net book value
At 31 March 241,418
At 31 March 23256
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables23,51917,400
Taxation and social security20,37622,563
Accrued liabilities and deferred income2,2801,178
Total46,17541,141
Short term creditors are measured at transaction price (which is usually the invoice price).