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dpl-frs:Item6 2021-03-31 06834093 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 06834093 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 06834093 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 06834093 dpl-frs:Item7 2021-04-01 2022-03-31 06834093 dpl-frs:Item7 2021-03-31 06834093 dpl-frs:Item7 2022-03-31 06834093 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 06834093 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 06834093 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 06834093 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 06834093 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 06834093 dpl-frs:Item8 2021-04-01 2022-03-31 06834093 dpl-frs:Item8 2021-03-31 06834093 dpl-frs:Item8 2022-03-31 06834093 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 06834093 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 06834093 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 06834093 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 06834093 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 06834093 dpl-frs:Item9 2021-04-01 2022-03-31 06834093 dpl-frs:Item9 2021-03-31 06834093 dpl-frs:Item9 2022-03-31 06834093 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 06834093 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 06834093 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 06834093 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 06834093 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 06834093 dpl-frs:Item10 2021-04-01 2022-03-31 06834093 dpl-frs:Item10 2021-03-31 06834093 dpl-frs:Item10 2022-03-31 06834093 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 06834093 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 06834093 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 06834093 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 06834093 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 06834093 dpl-frs:Item11 2021-04-01 2022-03-31 06834093 dpl-frs:Item11 2021-03-31 06834093 dpl-frs:Item11 2022-03-31 06834093 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 06834093 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 06834093 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 06834093 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 06834093 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 06834093 dpl-frs:Item12 2021-04-01 2022-03-31 06834093 dpl-frs:Item12 2021-03-31 06834093 dpl-frs:Item12 2022-03-31 06834093 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 06834093 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 06834093 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 06834093 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 06834093 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 06834093 1 2021-04-01 2022-03-31 06834093 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 06834093
Complete Water Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06834093
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 120,655 126,841
120,655 126,841
CURRENT ASSETS
Stocks 5 9,562 13,563
Debtors 6 59,831 44,432
Cash at bank and in hand 80,768 168,810
150,161 226,805
Creditors: Amounts Falling Due Within One Year 7 (173,241 ) (248,966 )
NET CURRENT ASSETS (LIABILITIES) (23,080 ) (22,161 )
TOTAL ASSETS LESS CURRENT LIABILITIES 97,575 104,680
Creditors: Amounts Falling Due After More Than One Year 8 - (13,964 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (30,164 ) (24,100 )
NET ASSETS 67,411 66,616
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 67,311 66,516
SHAREHOLDERS' FUNDS 67,411 66,616
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr R Brown
Director
31/08/2023
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% reducing balance basis
Motor Vehicles 20% reducing balance basis
Computer Equipment 20% reducing balance basis
1.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.7. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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1.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in the profit and loss account.
1.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
Average number of employees, including directors, during the year was 10 (2022: 10)
10 10
3. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 60,000
As at 31 March 2023 60,000
Amortisation
As at 1 April 2022 60,000
As at 31 March 2023 60,000
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2022 117,886 152,186 7,304 277,376
Additions 12,800 16,495 2,082 31,377
Disposals (38,205 ) (14,995 ) (3,320 ) (56,520 )
As at 31 March 2023 92,481 153,686 6,066 252,233
Depreciation
As at 1 April 2022 61,673 83,438 5,424 150,535
Provided during the period 6,901 17,048 792 24,741
Disposals (28,864 ) (11,850 ) (2,984 ) (43,698 )
As at 31 March 2023 39,710 88,636 3,232 131,578
Net Book Value
As at 31 March 2023 52,771 65,050 2,834 120,655
As at 1 April 2022 56,213 68,748 1,880 126,841
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5. Stocks
2023 2022
£ £
Stock - materials 5,151 5,151
Stock - work in progress 4,411 8,412
9,562 13,563
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 53,802 38,961
Prepayments and accrued income 6,029 4,254
Other debtors - 1,217
59,831 44,432
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 4,412 4,412
Trade creditors 7,945 44,974
Corporation tax 21,572 31,038
Other taxes and social security 5,113 4,791
VAT 15,208 12,699
Net wages - 2,909
Other creditors 4,971 11,562
Accruals and deferred income 5,175 5,175
Directors' loan accounts 108,845 131,406
173,241 248,966
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 13,964
- 13,964
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Within one year 4,412 4,412
Between one and five years - 13,964
4,412 18,376
4,412 18,376
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10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 100 100 100
11. General Information
Complete Water Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06834093 . The registered office is Suite B First Floor Tourism House, Pynes Hill, Exeter, Devon, EX2 5WS.
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