Company registration number 00804671 (England and Wales)
TREFNANNEY WATER CONSUMERS ASSOCIATION LIMITED
Unaudited financial statements
For the year ended 30 September 2025
Pages for filing with registrar
TREFNANNEY WATER CONSUMERS ASSOCIATION LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
TREFNANNEY WATER CONSUMERS ASSOCIATION LIMITED
BALANCE SHEET
As at 30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,419
2,955
Current assets
Debtors
4
221
1,040
Cash at bank and in hand
33,095
27,878
33,316
28,918
Creditors: amounts falling due within one year
5
(2,701)
(365)
Net current assets
30,615
28,553
Net assets
33,034
31,508
Reserves
Income and expenditure account
33,034
31,508
Total members' funds
33,034
31,508

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 28 July 2026 and are signed on its behalf by:
Mr R S Dawson
Mr D Wadley
Director
Director
Company registration number 00804671 (England and Wales)
TREFNANNEY WATER CONSUMERS ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 September 2025
- 2 -
1
Accounting policies
Company information

Trefnanney Water Consumers Association Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Tan Y Gaer, Trefnanney, Meifod, Powys, SY22 6XX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
10% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

TREFNANNEY WATER CONSUMERS ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Taxation

The company is not carrying on a business for the purposes of making a profit and is therefore exempt from corporation tax.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
TREFNANNEY WATER CONSUMERS ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the year ended 30 September 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024 and 30 September 2025
7,658
Depreciation and impairment
At 1 October 2024
4,703
Depreciation charged in the year
536
At 30 September 2025
5,239
Carrying amount
At 30 September 2025
2,419
At 30 September 2024
2,955

Assets are written off over their useful lives of 10 years.

Assets not fully written off included in above are:

Year Cost Item

30/09/2018 £870 Petrol generator

30/09/2021 £4,490 Pump and chlorine pump

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Debtors
113
466
Other debtors - vat
108
574
221
1,040
5
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals
2,701
365
6
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

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