Contents of the Financial Statements

for the Period Ended 31 December 2024

Profit And Loss Account

for the Period Ended 31 December 2024

Balance sheet

As at 31 December 2024

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2024

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Other accounting policies

  The ultimate parent undertaking is the International Water Association, a charity registered in England and Wales. Copies of the parent undertaking's consolidated accounts may be obtained from the Secretary, International Water Association Limited, Export Building, First Floor, 1 Clove Crecent, London E14 2BA. The taxable profits of the company available for distribution are paid under Gift Aid to International Water Association, within nine months of the year end, to be applied towards the achievements of its charitable objects. No tax is therefore payable.

Notes to the Financial Statements

for the Period Ended 31 December 2024

• 2. Employees

  	2024	2023
  Average number of employees during the period	0	0