Acorah Software Products - Accounts Production 16.0.110 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 09080819 Mrs Linda Dawe Mr Andrew Dunn Mrs Helen Frankpitt Mr Andrew Holmes Mrs Clair Parker Mrs Julie Roberts Mr Daniel Smith Mr Philip Spicer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09080819 2023-09-30 09080819 2024-09-30 09080819 2023-10-01 2024-09-30 09080819 frs-core:CurrentFinancialInstruments 2024-09-30 09080819 frs-core:PlantMachinery 2024-09-30 09080819 frs-core:PlantMachinery 2023-09-30 09080819 frs-core:CapitalRedemptionReserve 2024-09-30 09080819 frs-core:OtherReservesSubtotal 2024-09-30 09080819 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09080819 frs-bus:CompanyLimitedByGuarantee 2023-10-01 2024-09-30 09080819 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09080819 frs-bus:SmallEntities 2023-10-01 2024-09-30 09080819 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09080819 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09080819 frs-bus:Director1 2023-10-01 2024-09-30 09080819 frs-bus:Director2 2023-10-01 2024-09-30 09080819 frs-bus:Director3 2023-10-01 2024-09-30 09080819 frs-bus:Director4 2023-10-01 2024-09-30 09080819 frs-bus:Director5 2023-10-01 2024-09-30 09080819 frs-bus:Director6 2023-10-01 2024-09-30 09080819 frs-bus:Director7 2023-10-01 2024-09-30 09080819 frs-bus:Director8 2023-10-01 2024-09-30 09080819 frs-countries:EnglandWales 2023-10-01 2024-09-30 09080819 2022-09-30 09080819 2023-09-30 09080819 2022-10-01 2023-09-30 09080819 frs-core:CurrentFinancialInstruments 2023-09-30 09080819 frs-core:CapitalRedemptionReserve 2023-09-30 09080819 frs-core:OtherReservesSubtotal 2023-09-30 09080819 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 09080819
Kingsteignton Swimming Pool And Recreational Association Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Bishops Accountancy Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09080819
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2 2
2 2
CURRENT ASSETS
Debtors 5 149,905 119,010
149,905 119,010
Creditors: Amounts Falling Due Within One Year 6 (11,455 ) (4,977 )
NET CURRENT ASSETS (LIABILITIES) 138,450 114,033
TOTAL ASSETS LESS CURRENT LIABILITIES 138,452 114,035
NET ASSETS 138,452 114,035
RESERVES
Transfer from Association 51,861 51,861
Repairs fund 10,000 10,000
Income and Expenditure Account 76,591 52,174
MEMBERS' FUNDS 138,452 114,035
Page 1
Page 2
For the year ending 30 September 2024 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
Mrs Julie Roberts
Director
27/11/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kingsteignton Swimming Pool And Recreational Association Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 09080819 . The registered office is Kingsteignton Pool, Meadowcroft Drive, Kingsteignton, Devon, TQ12 3PB.
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:
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 14)
14 14
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 2
As at 30 September 2024 2
Net Book Value
As at 30 September 2024 2
As at 1 October 2023 2
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 149,905 119,010
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,364 1,044
Other creditors 1,091 1,043
Taxation and social security - 2,890
11,455 4,977
7. 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.
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