DOULTON WATER FILTERS SOUTH ASIA HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Doulton Water Filters South Asia Holdings Limited is a company limited by shares and incorporated in England & Wales under the companies Act 2006. The address of the registered office is Lymedale Cross, Lower Milehouse Lane, Newcastle Under Lyme, ST5 9BT.
2.Accounting policies
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Basis of preparation of financial statements
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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.
Investments in subsidiaries are measured at cost less accumulated impairment.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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The average monthly number of employees, including directors, during the year was 3 (2022 - 4).
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Amounts owed by group undertakings
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Subsidiary undertakings
The following were subsidiary undertakings of the Company:
Name Class of shares Holding
Fairey Industrial Ceramics India Private Limited Ordinary 100%
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