Registration number: 13979727

Polhawn Water Solutions Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Polhawn Water Solutions Ltd

Company Information

Director

Mr Andrew James Arnold

Registered office

1 Market Hill Calne Wiltshire SN11 0BT

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Polhawn Water Solutions Ltd

(Registration number: 13979727)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	33,302	52,712
Current assets
Debtors	6	17,411	22,674
Cash at bank and in hand		1,075	2,179
		18,486	24,853
Creditors: Amounts falling due within one year	7	(1,409)	(1,245)
Net current assets		17,077	23,608
Total assets less current liabilities		50,379	76,320
Creditors: Amounts falling due after more than one year	7	(49,845)	(75,756)
Net assets		534	564
Capital and reserves
Called up share capital		500	500
Retained earnings		34	64
Shareholders' funds		534	564

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 29 July 2025
 

......................................... Mr Andrew James Arnold Director

Polhawn Water Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Market Hill
Calne
Wiltshire
SN11 0BT
England

These financial statements were authorised for issue by the director on 29 July 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicle	25% Straight Line

Polhawn Water Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

2	Accounting policies (continued)

Computer Equipment	25% Straight Line
Furniture and Fittings	25% Staright Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 0).

4	Profit before tax

Arrived at after charging/(crediting)

Polhawn Water Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

4	Profit before tax (continued)

	2025 £	2024 £
Depreciation expense	20,878	20,511

Polhawn Water Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2024	1,311	80,734	82,045
Additions	1,469	-	1,469
At 28 February 2025	2,780	80,734	83,514
Depreciation
At 1 March 2024	588	28,745	29,333
Charge for the year	696	20,183	20,879
At 28 February 2025	1,284	48,928	50,212
Carrying amount
At 28 February 2025	1,496	31,806	33,302
At 29 February 2024	723	51,989	52,712

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		7,376	4,347
Amounts owed by related parties		9,215	17,308
Prepayments		820	1,019
		17,411	22,674

7

Creditors

Creditors: amounts falling due within one year

Polhawn Water Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

7	Creditors (continued)

	2025 £	2024 £
Due within one year
Trade creditors	66	30
Taxation and social security	128	-
Accruals and deferred income	1,215	1,215
	1,409	1,245

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	214	17,686
Other non-current financial liabilities		49,631	58,070
		49,845	75,756

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	214	17,686