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REGISTERED NUMBER: SC377805 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Water Saving Techniques Limited

Water Saving Techniques Limited (Registered number: SC377805)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Water Saving Techniques Limited

Company Information
for the Year Ended 30 April 2025







DIRECTOR: Mr James Scott Bissett





REGISTERED OFFICE: Unit E Minerva Works
Miller Street
Johnstone
Renfrewshire
PA5 8HP





REGISTERED NUMBER: SC377805 (Scotland)





ACCOUNTANTS: Greg Hannah Ltd
Chartered Accountants
26 Victoria Street
Rutherglen
Glasgow
G73 1DS

Water Saving Techniques Limited (Registered number: SC377805)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 85,341 84,634

CURRENT ASSETS
Stocks 13,839 27,635
Debtors 6 43,321 43,175
Cash at bank and in hand 148,594 116,667
205,754 187,477
CREDITORS
Amounts falling due within one year 7 25,005 43,719
NET CURRENT ASSETS 180,749 143,758
TOTAL ASSETS LESS CURRENT
LIABILITIES

266,090

228,392

PROVISIONS FOR LIABILITIES 21,335 16,080
NET ASSETS 244,755 212,312

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 244,655 212,212
244,755 212,312

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

Water Saving Techniques Limited (Registered number: SC377805)

Balance Sheet - continued
30 April 2025


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 director and authorised for issue on 28 August 2025 and were signed by:





Mr James Scott Bissett - Director


Water Saving Techniques Limited (Registered number: SC377805)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Water Saving Techniques Limited is a private company, limited by shares, registered in Scotland. The company's registered number and registered office address can be found on the Company information page.

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

2. STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Turnover is derived from visual and CCTV surveys and reduction of water usage for businesses.

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 reducing balance

Tangible fixed assets held for the companies own use are stated at cost less accumulated depreciation and accumulated impairment loss.

At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Expenditure of £500 or more on individual tangible fixed assets is capitalised at cost. Expenditure on assets below this threshold is charged directly to the profit and loss account in the period it is incurred.

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


Water Saving Techniques Limited (Registered number: SC377805)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

3. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts and 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 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 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 the income statement on a straight line basis.

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.

Going concern
The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

Water Saving Techniques Limited (Registered number: SC377805)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2024 264,208
Additions 31,896
Disposals (47,607 )
At 30 April 2025 248,497
DEPRECIATION
At 1 May 2024 179,574
Charge for year 21,256
Eliminated on disposal (37,674 )
At 30 April 2025 163,156
NET BOOK VALUE
At 30 April 2025 85,341
At 30 April 2024 84,634

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 39,589 39,327
Other debtors 3,732 3,848
43,321 43,175

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 910 1,003
Taxation and social security 14,817 15,340
Other creditors 9,278 27,376
25,005 43,719

Water Saving Techniques Limited (Registered number: SC377805)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

8. RELATED PARTY DISCLOSURES

J S Bissett
Director

The Company owed J S Bissett a sum of £6,442 (2024: £13,534) as at 30th April 2025.

B Stewart
Secretary

The Company owed B Stewart a sum of £NIL (2024: £9,513) as at 30th April 2025.

S McShane
Shareholder

The Company owed S McShane a sum of £2,667 (2024: £3,344) as at 30th April 2025.

There are no fixed repayment terms and no interest was charged on any loans.

The Company paid rent of £9,000 (2024: £9,000) for the rental of premises owned by J S Bissett and B Stewart.