Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false 2025-01-01 false No description of principal activity 11 8 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06685230 2025-01-01 2025-12-31 06685230 2024-01-01 2024-12-31 06685230 2025-12-31 06685230 2024-12-31 06685230 c:Director9 2025-01-01 2025-12-31 06685230 d:ComputerEquipment 2025-01-01 2025-12-31 06685230 d:ComputerEquipment 2025-12-31 06685230 d:ComputerEquipment 2024-12-31 06685230 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06685230 d:CurrentFinancialInstruments 2025-12-31 06685230 d:CurrentFinancialInstruments 2024-12-31 06685230 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 06685230 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06685230 d:RetainedEarningsAccumulatedLosses 2025-12-31 06685230 d:RetainedEarningsAccumulatedLosses 2024-12-31 06685230 c:FRS102 2025-01-01 2025-12-31 06685230 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06685230 c:FullAccounts 2025-01-01 2025-12-31 06685230 c:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 06685230 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 06685230 NATURAL SOURCE WATERS ASSOCIATION LIMITED (A Company Limited by Guarantee) UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
NATURAL SOURCE WATERS ASSOCIATION LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 06685230 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,004 |  | 1,339
|  |  | 1,004 |  | 1,339
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 56,817 |  | 68,302 |
Cash at bank and in hand | 6 | 18,624 |  | 15,824 |
|  | 75,441 |  | 84,126 |
Creditors: amounts falling due within one year | 7 | (19,667) |  | (36,930) |
Net current assets |  |  | 55,774 |  | 47,196
Total assets less current liabilities |  |  | 56,778 |  | 48,535
Net assets |  |  | 56,778 |  | 48,535
Capital and reserves |  |  |  |  |
Profit and loss account |  |  | 56,778 |  | 48,535
|  |  | 56,778 |  | 48,535
Page 1
NATURAL SOURCE WATERS ASSOCIATION LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 06685230 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 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 J Oldham
Director
Date: 16 July 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
NATURAL SOURCE WATERS ASSOCIATION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Natural Source Waters Association Limited is a company limited by guarentee incorporated in England and Wales within the United Kingdom. The address of the registered office is 249 Silbury Boulevard, Milton Keynes, Buckinghamshire, MK9 1NA. The company's principal activity is that of a membership organisation to research and promote the environmental health and other sustainable benefits of natural bottled water. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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.
| 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. Revenue from a membership fee is recognised in the period in which the services are provided and when the amount of revenue can measured reliably, and it is probable that the Company will receive the consideration due.
| 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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
NATURAL SOURCE WATERS ASSOCIATION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 25% | reducing balance
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.
| 2.5 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 11 (2024 - 8).
Page 4
NATURAL SOURCE WATERS ASSOCIATION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 January 2025 | 5,079
| At 31 December 2025 | 5,079
| Depreciation |
| At 1 January 2025 | 3,740
| Charge for the year on owned assets | 335
| At 31 December 2025 | 4,075
| Net book value |
| At 31 December 2025 | 1,004
| At 31 December 2024 | 1,339
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 51,727 | 52,622
| Other debtors | 1,696 | 1,625
| Prepayments and accrued income | 3,394 | 14,055
|  | 56,817 | 68,302
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 18,624 | 15,824
|  | 18,624 | 15,824
Page 5
NATURAL SOURCE WATERS ASSOCIATION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 14,233 | 25,246
| Other taxation and social security | 4,798 | 4,243
| Other creditors | 636 | 1,441
| Accruals and deferred income | - | 6,000
|  | 19,667 | 36,930
8. | 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 £1.00 towards the assets of the company in the event of liquidation. This is a not for profit organisation.
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £6,659 (2024: £6,485). Contributions totalling £Nil (2024: £858) were payable to the fund at the balance sheet date and are included in creditors.
Page 6