Air-Water Treatments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03149751

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		111,753		105,058

			111,753		105,058
CURRENT ASSETS
Stocks	5	569,858		955,140
Debtors	6	419,918		859,184
Investments	7	-		19,280
Cash at bank and in hand		878,906		251,833

		1,868,682		2,085,437
Creditors: Amounts Falling Due Within One Year	8	(356,222 )		(689,067 )

NET CURRENT ASSETS (LIABILITIES)			1,512,460		1,396,370

TOTAL ASSETS LESS CURRENT LIABILITIES			1,624,213		1,501,428

PROVISIONS FOR LIABILITIES
Deferred Taxation			(27,937 )		(26,264 )

NET ASSETS			1,596,276		1,475,164

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			1,596,176		1,475,064

SHAREHOLDERS' FUNDS			1,596,276		1,475,164

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Air-Water Treatments Limited

Balance Sheet (continued)

As At 31 March 2025

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 3 to 5 form part of these financial statements.

1. General Information

Air-Water Treatments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03149751 . The registered office is 33a Castle Close, Hawarden, Deeside, 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 measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and Machinery	20% reducing balance
Motor Vehicles	20% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under 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 the 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 outstanding 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 profit and loss account as incurred.

2.5. Stocks and Work in Progress

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 stocks. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording profit (when appropriate) and related costs as contract activity progresses.

2.6. 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.

2.7. Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

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Air-Water Treatments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.8. Debtors

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

2.9. Creditors

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

2.10. 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: 27 (2024: 27)

4. Tangible Assets

	Plant and Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	235,029	54,297	289,326
Additions	29,090	-	29,090
Disposals	-	(750 )	(750 )

As at 31 March 2025	264,119	53,547	317,666

Depreciation
As at 1 April 2024	133,758	50,510	184,268
Provided during the period	18,608	3,787	22,395
Disposals	-	(750 )	(750 )

As at 31 March 2025	152,366	53,547	205,913

Net Book Value
As at 31 March 2025	111,753	-	111,753

As at 1 April 2024	101,271	3,787	105,058

5. Stocks

	2025	2024
	£	£
Stock	569,858	955,140

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	276,668	647,309
Prepaid expenses	63,425	99,801
Amounts owed by connected companies	79,825	112,074

	419,918	859,184

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Air-Water Treatments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Current Asset Investments

	2025	2024
	£	£
Unlisted investments	-	19,280

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	145,248	318,478
Other creditors	27,227	136,063
Taxation and social security	183,747	234,526

	356,222	689,067

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	26,264	26,264
Additions	1,673	1,673

Balance at 31 March 2025	27,937	27,937

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	50,373	54,447
Later than one year and not later than five years	25,377	75,749

	75,750	130,196

12. Related Party Transactions

Roxchem 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) / by the related party (£5,075) (2024 £27,074)

Air Water Investments 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 by related party £85,000 (2025 £85,000)

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