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REGISTERED NUMBER: 04140641 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 January 2024

for

ESD Waste2Water Europe Limited

ESD Waste2Water Europe Limited (Registered number: 04140641)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


ESD Waste2Water Europe Limited (Registered number: 04140641)

Balance Sheet
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 21,899 9,678

CURRENT ASSETS
Stocks 68,910 73,640
Debtors 5 279,948 259,753
Cash at bank 377,892 267,890
726,750 601,283
CREDITORS
Amounts falling due within one year 6 165,801 106,755
NET CURRENT ASSETS 560,949 494,528
TOTAL ASSETS LESS CURRENT LIABILITIES 582,848 504,206

PROVISIONS FOR LIABILITIES 5,475 -
NET ASSETS 577,373 504,206

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 577,371 504,204
SHAREHOLDERS' FUNDS 577,373 504,206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 October 2024 and were signed by:





Mr T J Earley - Director


ESD Waste2Water Europe Limited (Registered number: 04140641)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

ESD Waste2Water Europe Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04140641

Registered office: 102a Longton Road
Barlaston
Stoke On Trent
Staffordshire
ST12 9AU

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

ESD Waste2Water Europe Limited (Registered number: 04140641)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

2. ACCOUNTING POLICIES - continued

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 6 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 February 2023 4,392 25,178 29,570
Additions - 23,218 23,218
Disposals - (11,688 ) (11,688 )
At 31 January 2024 4,392 36,708 41,100
DEPRECIATION
At 1 February 2023 4,103 15,789 19,892
Charge for year 72 7,227 7,299
Eliminated on disposal - (7,990 ) (7,990 )
At 31 January 2024 4,175 15,026 19,201
NET BOOK VALUE
At 31 January 2024 217 21,682 21,899
At 31 January 2023 289 9,389 9,678

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 275,148 252,253
Other debtors 4,800 7,500
279,948 259,753

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 29,299 37,295
Taxation and social security 65,825 41,692
Other creditors 70,677 27,768
165,801 106,755