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Company Registration No. 05508263 (England and Wales)
Dunley Water Company Limited Unaudited accounts for the year ended 31 July 2025
Dunley Water Company Limited Unaudited accounts Contents
Page
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Dunley Water Company Limited Company Information for the year ended 31 July 2025
Directors
John Edward Mundy Andrew Henry William Vane Murray
Company Number
05508263 (England and Wales)
Registered Office
Dunley Court Yard Dunley Whitchurch Hampshire RG28 7PU England
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Dunley Water Company Limited Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,382 
3,822 
Current assets
Debtors
4,845 
4,342 
Cash at bank and in hand
20,643 
25,848 
25,488 
30,190 
Creditors: amounts falling due within one year
(2,283)
(2,422)
Net current assets
23,205 
27,768 
Net assets
37,587 
31,590 
Reserves
Capital redemption reserve
57,987 
57,987 
Capital contribution reserve
13 
13 
Profit and loss account
(20,413)
(26,410)
Members' funds
37,587 
31,590 
For the year ending 31 July 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by
Andrew Henry William Vane Murray Director Company Registration No. 05508263
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Dunley Water Company Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Dunley Water Company Limited is a private company, limited by guarantee, registered in England and Wales, registration number 05508263. The registered office is Dunley Court Yard, Dunley , Whitchurch, Hampshire, RG28 7PU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 August 2024
51,735 
Additions
10,560 
At 31 July 2025
62,295 
Depreciation
At 1 August 2024
47,913 
At 31 July 2025
47,913 
Net book value
At 31 July 2025
14,382 
At 31 July 2024
3,822 
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Dunley Water Company Limited Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,845 
4,342 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
(10)
(5)
Trade creditors
2,293 
2,427 
2,283 
2,422 
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. The balance of £13 disclosed in the Capital Contribution Reserve represents the contribution made by members when the company was incorporated. The balance in the Capital Redemption Reserve represents the funds received by the company for the long term maintenance of the system. The directors have a long term plan to rebuild the balance sheet back to and beyond the company's original net asset value of £58,000 when it was funded in 2008.
8
Transactions with related parties
John Mundy provides contractor services to the company for a fee of £960 (2024 - £800). The balance due as at 31st July 2025 was £480 (2024 - £480) Andrew Murray (via Dunley Interim Management Limited) provides accounting services top the company for a fee of £600 (2024 -£600). In addition the company recharges the costs for the online accounting software £248 (2024 - £nil) The balance due as at 31st July 2025 was £469 (2024 - £334). The directors receive a water supply at same rates as those supplied within the community. Details of the amounts supplied and the balances outstanding are shown below: John Mundy was charged £392 (2024 - £355). The balance due to the company as at 31st July 2025 was £229 (2024 - £198). Andrew Murray was charged £826 (2024 - £1,161). The balance due to the company as at 31st July 2025 was £453 (2024 - £631).
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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