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REGISTERED NUMBER: 10188812 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Waterfresh Limited

Waterfresh Limited (Registered number: 10188812)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Waterfresh Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: U Kazmi
M Mohamad





REGISTERED OFFICE: Unit R
Vulcan Business Centre
Vulcan Road
Leicester
LE5 3EB





REGISTERED NUMBER: 10188812 (England and Wales)





ACCOUNTANTS: torr waterfield
Park House
37 Clarence Street
Leicester
Leicestershire
LE1 3RW

Waterfresh Limited (Registered number: 10188812)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 66,980 66,980
Investments 5 200 200
Investment property 6 594,914 -
662,094 67,180

CURRENT ASSETS
Debtors 7 4,813 568,550
Cash at bank and in hand 2,249 2,309
7,062 570,859
CREDITORS
Amounts falling due within one year 8 4,133 1,430
NET CURRENT ASSETS 2,929 569,429
TOTAL ASSETS LESS CURRENT
LIABILITIES

665,023

636,609

CREDITORS
Amounts falling due after more than one
year

9

8,860

261,262
NET ASSETS 656,163 375,347

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 655,863 375,047
656,163 375,347

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

Waterfresh Limited (Registered number: 10188812)

Balance Sheet - continued
30 September 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2025 and were signed on its behalf by:





M Mohamad - Director


Waterfresh Limited (Registered number: 10188812)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Waterfresh Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Waterfresh Limited (Registered number: 10188812)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 October 2023
and 30 September 2024 66,980
NET BOOK VALUE
At 30 September 2024 66,980
At 30 September 2023 66,980

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 200
NET BOOK VALUE
At 30 September 2024 200
At 30 September 2023 200

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 594,914
At 30 September 2024 594,914
NET BOOK VALUE
At 30 September 2024 594,914

The investment property is held at fair value as assessed by the directors at the year end.

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2024 594,914

7. DEBTORS
30.9.24 30.9.23
£    £   
Amounts falling due within one year:
Trade debtors 3,000 32,971
Other debtors 1,813 1,813
4,813 34,784

Waterfresh Limited (Registered number: 10188812)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. DEBTORS - continued
30.9.24 30.9.23
£    £   
Amounts falling due after more than one year:
Amounts owed by group undertakings - 533,766

Aggregate amounts 4,813 568,550

Other debtors include prepayments and accrued income of £1,813 (2023 - £1,813).

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 234 33
Taxation and social security 2,899 367
Other creditors 1,000 1,030
4,133 1,430

Other creditors include accruals and deferred income of £1,000 (2023 - £1,030).

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Amounts owed to group undertakings 3,950 -
Other creditors 4,910 261,262
8,860 261,262