Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30false2023-07-01falseNo description of principal activity32truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13463308 2023-07-01 2024-06-30 13463308 2022-07-01 2023-06-30 13463308 2024-06-30 13463308 2023-06-30 13463308 c:Director1 2023-07-01 2024-06-30 13463308 c:Director2 2023-07-01 2024-06-30 13463308 c:RegisteredOffice 2023-07-01 2024-06-30 13463308 d:PlantMachinery 2023-07-01 2024-06-30 13463308 d:PlantMachinery 2024-06-30 13463308 d:PlantMachinery 2023-06-30 13463308 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 13463308 d:MotorVehicles 2023-07-01 2024-06-30 13463308 d:MotorVehicles 2024-06-30 13463308 d:MotorVehicles 2023-06-30 13463308 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 13463308 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 13463308 d:CurrentFinancialInstruments 2024-06-30 13463308 d:CurrentFinancialInstruments 2023-06-30 13463308 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 13463308 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 13463308 d:ShareCapital 2024-06-30 13463308 d:ShareCapital 2023-06-30 13463308 d:RetainedEarningsAccumulatedLosses 2024-06-30 13463308 d:RetainedEarningsAccumulatedLosses 2023-06-30 13463308 c:FRS102 2023-07-01 2024-06-30 13463308 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 13463308 c:FullAccounts 2023-07-01 2024-06-30 13463308 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 13463308 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 13463308







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2024


ALL THINGS WATER LTD






































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ALL THINGS WATER LTD
 


 
COMPANY INFORMATION


Directors
S D S Grainger 
C J P Evetts 




Registered number
13463308



Registered office
Richmond House
Walkern Road

Stevenage

Hertfordshire

SG1 3QP




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


ALL THINGS WATER LTD
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


ALL THINGS WATER LTD
REGISTERED NUMBER:13463308



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
25,509
34,074

  
25,509
34,074

Current assets
  

Debtors: amounts falling due within one year
 5 
116,224
55,529

Cash at bank and in hand
  
72,724
61,314

  
188,948
116,843

Creditors: amounts falling due within one year
 6 
(60,580)
(65,015)

Net current assets
  
 
 
128,368
 
 
51,828

Total assets less current liabilities
  
153,877
85,902

Provisions for liabilities
  

Deferred tax
  
(6,377)
-

  
 
 
(6,377)
 
 
-

Net assets
  
147,500
85,902


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
147,400
85,802

  
147,500
85,902


Page 1

 


ALL THINGS WATER LTD
REGISTERED NUMBER:13463308


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

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 statement of income and retained earnings 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: 




___________________________
S D S Grainger
Director

Date: 16 April 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


ALL THINGS WATER LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

All Things Water Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 


ALL THINGS WATER LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.5

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.

Page 4

 


ALL THINGS WATER LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

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:

Plant and machinery
-
20%
Motor vehicles
-
20%

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.

 
2.6

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.7

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees



The average monthly number of employees, including directors, during the year was 3 (2023 - 2).

Page 5

 


ALL THINGS WATER LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 July 2023
4,420
37,755
42,175



At 30 June 2024

4,420
37,755
42,175



Depreciation


At 1 July 2023
1,068
7,033
8,101


Charge for the year on owned assets
884
7,681
8,565



At 30 June 2024

1,952
14,714
16,666



Net book value



At 30 June 2024
2,468
23,041
25,509



At 30 June 2023
3,352
30,722
34,074


5.


Debtors

2024
2023
£
£


Trade debtors
56,508
36,691

Other debtors
59,716
18,838

116,224
55,529



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
16,870
11,591

Corporation tax
31,977
25,311

Other creditors
10,733
27,113

Accruals and deferred income
1,000
1,000

60,580
65,015


Page 6

 


ALL THINGS WATER LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Director's benefits: advances, credit and guarantees

At the balance sheet date a director owed £52,140 (2023: £nil) to the company. The balance can be found within debtors. The balance is being repaid after the year end.

 
Page 7