1 January 2024 false No description of principal activity Taxfiler 2024.6 SC503325business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC5033252023-12-31 SC5033252024-01-012024-12-31 SC503325business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 SC503325business:FilletedAccounts2024-01-012024-12-31 SC5033252024-12-31 SC503325business:Director12024-01-012024-12-31 SC503325business:Director22024-01-012024-12-31 SC503325business:Director32024-01-012024-12-31 SC5033252023-12-31 SC503325core:WithinOneYear2024-12-31 SC503325core:WithinOneYear2023-12-31 SC503325core:AfterOneYear2024-12-31 SC503325core:AfterOneYear2023-12-31 SC503325core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC503325core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC503325core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC503325core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC503325core:PreviouslyStatedAmount2024-12-31 SC503325core:PreviouslyStatedAmount2023-12-31 SC503325business:SmallEntities2024-01-012024-12-31 SC503325countries:Scotland2024-01-012024-12-31 SC503325core:FurnitureFittings2024-01-012024-12-31 SC503325core:IntangibleAssetsOtherThanGoodwill2023-12-31 SC503325core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-31 SC503325core:IntangibleAssetsOtherThanGoodwill2024-12-31 SC503325core:LandBuildings2023-12-31 SC503325core:MotorVehicles2023-12-31 SC503325core:FurnitureFittings2023-12-31 SC503325core:LandBuildings2024-01-012024-12-31 SC503325core:MotorVehicles2024-01-012024-12-31 SC503325core:LandBuildings2024-12-31 SC503325core:MotorVehicles2024-12-31 SC503325core:FurnitureFittings2024-12-31 SC5033252023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC503325 (Scotland)
International Water Solutions Ltd Unaudited accounts for the year ended 31 December 2024
International Water Solutions Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
International Water Solutions Ltd Company Information for the year ended 31 December 2024
Directors
Terri-Ann Elizabeth Boyle Michael Hunter Hana Nasir
Company Number
SC503325 (Scotland)
- 3 -
International Water Solutions Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
20,329 
17,529 
Tangible assets
5
163,551 
107,310 
183,880 
124,839 
Current assets
Inventories
135,552 
321,649 
Debtors
6
809,569 
788,159 
Cash at bank and in hand
213,007 
74,995 
1,158,128 
1,184,803 
Creditors: amounts falling due within one year
7
(512,188)
(449,638)
Net current assets
645,940 
735,165 
Total assets less current liabilities
829,820 
860,004 
Creditors: amounts falling due after more than one year
8
(212,197)
(193,713)
Net assets
617,623 
666,291 
Capital and reserves
Called up share capital
446,291 
446,291 
Profit and loss account
171,332 
220,000 
Shareholders' funds
617,623 
666,291 
For the year ending 31 December 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by
Hana Nasir Director Company Registration No. SC503325
- 4 -
International Water Solutions Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
International Water Solutions Ltd is a private company, limited by shares, registered in Scotland, registration number SC503325.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard. There has been an adjustment made to the prior year figures to account for a treatment that was recognised when the accounts were prepared under the International Financial Reporting Standards(IFRS). This treatment is not applicable under FRS 102 and as such was corrected.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
17,529 
Additions
2,800 
At 31 December 2024
20,329 
Amortisation
At 1 January 2024
- 
At 31 December 2024
- 
Net book value
At 31 December 2024
20,329 
At 31 December 2023
17,529 
- 5 -
International Water Solutions Ltd Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
243,210 
266,941 
113,970 
624,121 
Additions
- 
112,126 
6,464 
118,590 
At 31 December 2024
243,210 
379,067 
120,434 
742,711 
Depreciation
At 1 January 2024
243,210 
218,801 
54,800 
516,811 
Charge for the year
- 
64,770 
21,531 
86,301 
On disposals
- 
(23,952)
- 
(23,952)
At 31 December 2024
243,210 
259,619 
76,331 
579,160 
Net book value
At 31 December 2024
- 
119,448 
44,103 
163,551 
At 31 December 2023
- 
48,140 
59,170 
107,310 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
481,158 
529,905 
Accrued income and prepayments
270,230 
30,676 
Other debtors
58,181 
227,578 
809,569 
788,159 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
49,118 
VAT
107,268 
73,212 
Trade creditors
353,121 
231,993 
Taxes and social security
28,559 
24,177 
Other creditors
5,557 
36,509 
Accruals
17,683 
34,629 
512,188 
449,638 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
212,197 
193,713 
9
Average number of employees
During the year the average number of employees was 34 (2023: 24).
- 6 -