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REGISTERED NUMBER: 07734690










Financial Statements

for the Year Ended 31 March 2023

for

Freshwater Environment Ltd.

Freshwater Environment Ltd. (Registered number: 07734690)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Freshwater Environment Ltd.

Company Information
for the Year Ended 31 March 2023







DIRECTORS: A J A Bursey
E P Chard





REGISTERED OFFICE: Meldown New Road
Minchinhampton
Stroud
Gloucestershire
GL6 9HS





REGISTERED NUMBER: 07734690






Freshwater Environment Ltd. (Registered number: 07734690)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 993

CURRENT ASSETS
Debtors 5 549,807 319,575
Cash at bank 250,190 161,962
799,997 481,537
CREDITORS
Amounts falling due within one year 6 123,998 49,405
NET CURRENT ASSETS 675,999 432,132
TOTAL ASSETS LESS CURRENT
LIABILITIES

675,999

433,125

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 675,899 433,025
SHAREHOLDERS' FUNDS 675,999 433,125

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Freshwater Environment Ltd. (Registered number: 07734690)

Balance Sheet - continued
31 March 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 October 2023 and were signed on its behalf by:





A J A Bursey - Director


Freshwater Environment Ltd. (Registered number: 07734690)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Freshwater Environment Ltd. is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Freshwater Environment Ltd. (Registered number: 07734690)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 3,684
Disposals (3,684 )
At 31 March 2023 -
DEPRECIATION
At 1 April 2022 2,691
Charge for year 248
Eliminated on disposal (2,939 )
At 31 March 2023 -
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 993

5. DEBTORS
31.3.23 31.3.22
£    £   
Amounts falling due within one year:
Other debtors 549,807 -

Amounts falling due after more than one year:
Trade debtors - 131,519
Other debtors - 188,056
- 319,575

Aggregate amounts 549,807 319,575

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors (1 ) (1 )
Taxation and social security 69,863 46,726
Other creditors 54,136 2,680
123,998 49,405

Freshwater Environment Ltd. (Registered number: 07734690)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
A J A Bursey
Balance outstanding at start of year - -
Amounts advanced 95,455 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 95,455 -

E P Chard
Balance outstanding at start of year - -
Amounts advanced 12,170 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 12,170 -

Freshwater Environment Ltd.

Report of the Accountants to the Directors of
Freshwater Environment Ltd.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2023 set out on pages two to three and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.








19 October 2023