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 2025

Association of Drainage Authorities

Company Limited by Guarantee

Financial Statements

Year ended 31 December 2025

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
	Cllr A M Fitch-Tillett
	R Horsington
	C J Pudge
	C E Mills
	M H S Sly
	T R Ashton
	M J Stanton
	I Hodge
	D J Mcmurdo
	P R 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 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	7,175	2,134

Current assets

Debtors	7	40,833	36,667
Investments	8	112,970	81,570
Cash at bank and in hand		118,887	195,874
		----------	----------
		272,690	314,111

Creditors: amounts falling due within one year	9	31,791	70,066
		----------	----------
Net current assets		240,899	244,045
		----------	----------
Total assets less current liabilities		248,074	246,179
		----------	----------
Net assets		248,074	246,179
		----------	----------

Capital and reserves

Profit and loss account	248,074	246,179
	----------	----------
Members funds	248,074	246,179
	----------	----------

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 2025 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 2025

These financial statements were approved by the board of directors and authorised for issue on 1 July 2026 , 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 2025

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 7 (2024: 6 ).

6. Tangible assets

	Plant and machinery
	£
Cost
At 1 January 2025	18,760
Additions	8,229
Disposals	( 3,105)
	--------
At 31 December 2025	23,884
	--------
Depreciation
At 1 January 2025	16,626
Charge for the year	3,188
Disposals	( 3,105)
	--------
At 31 December 2025	16,709
	--------
Carrying amount
At 31 December 2025	7,175
	--------
At 31 December 2024	2,134
	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	13,912	20,897
Other debtors	26,921	15,770
	--------	--------
	40,833	36,667
	--------	--------

8. Investments

	2025	2024
	£	£
Other investments - CCLA Public Sector Deposit Fund	70,000	40,000
Short-term deposits - 95-day Liquidity Manager	42,970	41,570
	----------	--------
	112,970	81,570
	----------	--------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	3,592	26,068
Corporation tax	7,396	4,269
Social security and other taxes	11,776	13,997
Other creditors	9,027	25,732
	--------	--------
	31,791	70,066
	--------	--------