Association of Drainage Authorities Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08948603

Association of Drainage Authorities

Company Limited by Guarantee

Filleted Unaudited Financial Statements

For the year ended

31 December 2024

Association of Drainage Authorities

Company Limited by Guarantee

Financial Statements

Year ended 31 December 2024

Contents	Pages

Officers and professional advisers	1

Statement of financial position	2 to 3

Notes to the financial statements	4 to 5

Association of Drainage Authorities

Company Limited by Guarantee

Officers and Professional Advisers

THE BOARD OF DIRECTORS	T H Farr
	R H Caudwell
	W J Staunton
	P Haselhurst
	W R A Symons
	B W Stewart
	J R West
	P Ambrose
	Cllr A M Fitch-Tillett
	R Horsington
	C J Pudge
	C E Mills
	MHS Sly
	I Hodge
	D Mcmurdo
	P Richardson

COMPANY SECRETARY	P J Bateson

REGISTERED OFFICE	Rural Innovation Centre
	Stoneleigh Park
	Kenilworth
	Warwickshire
	CV8 2LG

ACCOUNTANTS	Streets
	Chartered Accountants
	Potton House
	Wyboston Lakes
	Great North Road
	Wyboston
	Bedford
	MK44 3BZ

SOLICITORS	Wilkin Chapman LLP
	The Maltings
	11-15 Brayford Wharf East
	Lincoln
	LN5 7AY

Association of Drainage Authorities

Company Limited by Guarantee

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Tangible assets	6	2,134	2,161

Current assets

Debtors	7	36,667	88,838
Investments	8	81,570	–
Cash at bank and in hand		195,874	182,035
		---------	---------
		314,111	270,873

Creditors: amounts falling due within one year	9	70,066	51,573
		---------	---------
Net current assets		244,045	219,300
		---------	---------
Total assets less current liabilities		246,179	221,461
		---------	---------
Net assets		246,179	221,461
		---------	---------

Capital and reserves

Profit and loss account	246,179	221,461
	---------	---------
Members funds	246,179	221,461
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Association of Drainage Authorities

Company Limited by Guarantee

Statement of Financial Position (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 1 July 2025 , and are signed on behalf of the board by:

R H Caudwell

Director

Company registration number: 08948603

Association of Drainage Authorities

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Rural Innovation Centre, Stoneleigh Park, Kenilworth, Warwickshire, CV8 2LG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and are prepared in sterling which is the functional currency of the entity.

Revenue recognition

The turnover comprises subscriptions and other income which are recognised on an accruals basis in the period to which they relate. All amounts are stated exclusive of value added tax.

Taxation

The company is not trading with a view to profit, but only to meet its expenses for the mutual benefit of its member organisations. As such the company's only liability to corporation tax arises on investment income received in bank deposits and on activities for non-member organisations.

Tangible assets

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	25% straight line

4. Company limited by guarantee

The company is limited by guarantee and does not have a share capital. Every member of the company undertakes to contribute to the assets of the company such amounts as may be required, with a maximum contribution of £1 per member.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2023: 6 ).

6. Tangible assets

	Plant and machinery
	£
Cost
At 1 January 2024	17,527
Additions	2,007
Disposals	( 774)
	--------
At 31 December 2024	18,760
	--------
Depreciation
At 1 January 2024	15,366
Charge for the year	1,647
Disposals	( 387)
	--------
At 31 December 2024	16,626
	--------
Carrying amount
At 31 December 2024	2,134
	--------
At 31 December 2023	2,161
	--------

7. Debtors

	2024	2023
	£	£
Trade debtors	20,897	76,855
Other debtors	15,770	11,983
	--------	--------
	36,667	88,838
	--------	--------

8. Investments

	2024	2023
	£	£
Other investments - CCLA Public Sector Deposit Fund	40,000	–
Short-term deposits - 95-day Liquidity Manager	41,570	–
	--------	----
	81,570	–
	--------	----

9. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	26,068	7,979
Corporation tax	4,269	–
Social security and other taxes	13,997	20,646
Other creditors	25,732	22,948
	--------	--------
	70,066	51,573
	--------	--------