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Registered number: 13360756









CHEMICAL AND WATER TECHNOLOGY LIMITED









FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
CHEMICAL AND WATER TECHNOLOGY LIMITED
 
 
COMPANY INFORMATION


Directors
E Riordan 
B Scannell 




Registered number
13360756



Registered office
3rd Floor, Waverley House
7-12 Noel Street

London

W1F 8GQ




Independent auditors
Ecovis Wingrave Yeats LLP
Chartered Accountants and Statutory Auditor

3rd Floor, Waverley House

7-12 Noel Street

London

W1F 8GQ





 
CHEMICAL AND WATER TECHNOLOGY LIMITED
 

CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 5


 
CHEMICAL AND WATER TECHNOLOGY LIMITED
REGISTERED NUMBER: 13360756

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
380,102
380,593

Bank and cash balances
  
317,372
337,142

  
697,474
717,735

Creditors: amounts falling due within one year
 5 
(324,188)
(383,506)

Net current assets
  
 
 
373,286
 
 
334,229

Total assets less current liabilities
  
373,286
334,229

  

Net assets
  
373,286
334,229


Capital and reserves
  

Called up share capital 
 6 
10,000
10,000

Profit and loss account
  
363,286
324,229

  
373,286
334,229


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 January 2025.




B Scannell
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
CHEMICAL AND WATER TECHNOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Chemical and Water Technology Limited is a private company limited by shares, incorporated in England and Wales, registration number 13360756. The registered office is 3rd Floor, Waverley House, 7-12 Noel Street, London, United Kingdom, W1F 8GQ.

2.Accounting policies

  
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

Water Technology Limited, the ultimate parent company, has agreed to continue to provide financial support to the Company in order for it to continue to operate on a going concern basis for a period of no less than twelve months from the date of signing of these financial statements. As a result the directors have an expectation that the Company will have adequate resources to continue in operational existence for the foreseeable future.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 2

 
CHEMICAL AND WATER TECHNOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Current and deferred taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


3.


Employees

The average monthly number of employees, including directors, during the period was 4 (2023 - 1).

Page 3

 
CHEMICAL AND WATER TECHNOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Debtors

2024
2023
£
£


Trade debtors
269,103
380,408

Other debtors
-
185

Prepayments and accrued income
110,999
-

380,102
380,593



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
90,245
87,563

Amounts owed to group undertakings
108,942
86,170

Corporation tax
36,184
60,097

Other taxation and social security
48,505
122,608

Other creditors
2,512
1,143

Accruals
37,800
25,925

324,188
383,506


Amounts owed to group undertakings are unsecured, interest free and repayable on demand.


6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10,000 (2023 - 10,000) Ordinary shares shares of £1.00 each
10,000
10,000



7.


Controlling party

The immediate parent company is Water Technology Limited, a company incorporated in Ireland with registered address; Togher Industrial Estate, Cork, Ireland, T12 KPF2.
The ultimate parent company is CKWTL Limited, a company incorporated in Ireland with registered address; Togher Industrial Estate, Cork, Ireland, T12 KPF2.
The Company is not included in any consolidated accounts. 

Page 4

 
CHEMICAL AND WATER TECHNOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Auditors' information

The auditors' report on the financial statements for the year ended 30 April 2024 was unqualified.

The audit report was signed on 31 January 2025 by Sally Casson (Senior Statutory Auditor) on behalf of Ecovis Wingrave Yeats LLP.

 
Page 5