Air Water Investments Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 13124190

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	-		4
Investments	5	35,200		35,200
Cash at bank and in hand		35,474		44,130

		70,674		79,334
Creditors: Amounts Falling Due Within One Year	6	(86,494 )		(88,700 )

NET CURRENT ASSETS (LIABILITIES)			(15,820 )		(9,366 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(15,820 )		(9,366 )

NET LIABILITIES			(15,820 )		(9,366 )

CAPITAL AND RESERVES
Called up share capital	7		4		4
Profit and Loss Account			(15,824 )		(9,370 )

SHAREHOLDERS' FUNDS			(15,820)		(9,366)

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J J Kowalewski

Director

23rd September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Air Water Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13124190 . The registered office is 33a Castle Close, Manor Lane, Hawarden, CH5 3PP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be readily measured. Turnover is measured at the fair value of the consideration received or receivable, net of discounts and including value added taxes.

2.3. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax liabilities are not discounted.

2.4. Debtors

Short Term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

2.5. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price).

2.6. Investments

Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	4

5. Current Asset Investments

	2025	2024
	£	£
Unlisted investments	35,200	35,200

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Air Water Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amount owed to connected company	85,000	85,000
Accrued expenses	1,494	3,700

	86,494	88,700

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

8. Related Party Transactions

Air-Water Treatments Limited

Connected company. Mr JP Naylor and Mr JJ Kowalewski, directors, held the beneficial interest in this business throughout the year and the previous year.

Amount owed to the related company £85,000 (2024 £85,000).

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