Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false32023-04-01No description of principal activity4truetrue 00311238 2023-04-01 2024-03-31 00311238 2022-04-01 2023-03-31 00311238 2024-03-31 00311238 2023-03-31 00311238 c:CompanySecretary1 2023-04-01 2024-03-31 00311238 c:Director6 2023-04-01 2024-03-31 00311238 c:Director6 2024-03-31 00311238 c:Director7 2023-04-01 2024-03-31 00311238 c:Director8 2023-04-01 2024-03-31 00311238 c:Director9 2023-04-01 2024-03-31 00311238 c:Director9 2024-03-31 00311238 c:RegisteredOffice 2023-04-01 2024-03-31 00311238 d:Buildings 2024-03-31 00311238 d:Buildings 2023-03-31 00311238 d:CurrentFinancialInstruments 2024-03-31 00311238 d:CurrentFinancialInstruments 2023-03-31 00311238 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 00311238 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 00311238 d:RetainedEarningsAccumulatedLosses 2024-03-31 00311238 d:RetainedEarningsAccumulatedLosses 2023-03-31 00311238 c:FRS102 2023-04-01 2024-03-31 00311238 c:Audited 2023-04-01 2024-03-31 00311238 c:FullAccounts 2023-04-01 2024-03-31 00311238 c:CompanyLimitedByGuarantee 2023-04-01 2024-03-31 00311238 c:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 00311238 2 2023-04-01 2024-03-31 00311238 6 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 00311238











COOMBE ROADS ASSOCIATION LIMITED
(A Company Limited by Guarantee)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024
















TWP ACCOUNTING LLP
Chartered Accountants & Statutory Auditors
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE

 
COOMBE ROADS ASSOCIATION LIMITED
 
(A Company Limited by Guarantee)
 

COMPANY INFORMATION


Directors
Giselle Vidic (resigned 7 November 2023)
Steven Harrison 
Peter Dazeley 
Richard Kerslake (appointed 29 November 2023)




Company secretary
Grace Miller Limited



Registered number
00311238



Registered office
84 Coombe Road
New Malden

England

KT3 4QS




Independent auditor
TWP Accounting LLP
Chartered Accountants & Statutory Auditors

The Old Rectory

Church Street

Weybridge

Surrey

KT13 8DE





 
COOMBE ROADS ASSOCIATION LIMITED
  
(A Company Limited by Guarantee)
REGISTERED NUMBER:00311238

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
                                                                          Note
£
£

Fixed assets
  

Tangible assets
 4 
3,315
3,315

Investments
 5 
50,000
-

  
53,315
3,315

Current assets
  

Debtors
 6 
39,887
12,019

Investments
 7 
77,639
76,305

Cash at bank
 8 
281,235
332,085

  
398,761
420,409

Creditors: amounts falling due within one year
 9 
(42,315)
(38,778)

Net current assets
  
 
 
356,446
 
 
381,631

Total assets less current liabilities
  
409,761
384,946

  

Net assets
  
409,761
384,946


Capital and reserves
  

Service charge fund
 10 
409,761
384,946

  
409,761
384,946


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 comprehensive income 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 on 10 June 2025.




................................................
Steven Harrison
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
COOMBE ROADS ASSOCIATION LIMITED
 
(A Company Limited by Guarantee)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Coombe Roads Association Limited is incorporated in England and Wales and limited by guarantee. The principal activity of the company during the year was that of maintenance and management of the roads comprising the Coombe Hill Estate which includes Coombe Hill Road, Beverley Lane, Henley Drive, Coombe Hill Glade and other roads on the estate. The company registration number and address of its registered office can be found on the company information page of these financial statements.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Income

Income represents service charges, and if applicable special levies, invoiced during the year. Income relating to future periods is included in creditors.

  
2.3

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation.  Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: 
                                            
                             Land and buildings              -      not provided
No depreciation is charged in the financial statements as the amount of £3,315 included as land and buildings is entirely made up of freehold land.

 
2.4

Interest income

Interest income is recognised in the Income and Expenditure account using the effective interest method.

  
2.5

Mutual trading status

The company exists to provide services on behalf of its Members and does not trade with a view to profit. It is therefore treated as a mutual trading company and tax only is assessable on investment income.

 
2.6

Investments

Long term and current asset investments are represented by deposits with financial institutions repayable on predetermined maturity dates.

 
2.7

Debtors

Short term debtors are measured at transaction price, less any impairment.

Page 2

 
COOMBE ROADS ASSOCIATION LIMITED
 
(A Company Limited by Guarantee)

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.9

Creditors

Short term creditors are measured at transaction price.

 
2.10

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

  
2.11

VAT

All income with the exception of special levies, and expenditure is exclusive of VAT.


3.


Employees

During the year, no director received any emoluments (2023 - £NIL).


The average monthly number of employees, including directors, during the year was 3 (2023 - 4).


4.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 1 April 2023
3,315



At 31 March 2024

3,315






Net book value



At 31 March 2024
3,315



At 31 March 2023
3,315

Page 3

 
COOMBE ROADS ASSOCIATION LIMITED
 
(A Company Limited by Guarantee)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Long term investments





Other fixed asset investments

£



Cost or valuation


Additions
50,000



At 31 March 2024
50,000





6.


Debtors

2024
2023
£
£


Unpaid service charges
28,036
6,300

Other debtors
10,387
3,967

Prepayments
1,464
1,752

39,887
12,019



7.


Current asset investments

2024
2023
£
£

Bank business bond
77,639
76,305

77,639
76,305



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
281,235
332,085

281,235
332,085


Page 4

 
COOMBE ROADS ASSOCIATION LIMITED
 
(A Company Limited by Guarantee)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Unpaid supplier balances
3,211
4,717

Taxation and social security
1,869
757

Other creditors
31,491
28,566

Accruals
5,744
4,738

42,315
38,778



10.


Reserves

Service charge fund
The service charge fund represents cumulative surplus and deficit.



11.


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.


12.


Related party transactions

Each director pays service charges to the company and where applicable directors will also pay special levies for any building work carried out on their properties. The amounts are in the normal course of business.


13.


Auditor's information

The auditor's report on the financial statements for the year ended 31 March 2024 was unqualified.

The audit report was signed on 10 June 2025 by Jay Gill FCCA (Senior Statutory Auditor) on behalf of TWP Accounting LLP.

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.


Page 5