REGISTERED NUMBER: 04140641 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

ESD Waste2Water Europe Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

32,284

21,899

CURRENT ASSETS

Stocks

94,880

68,910

Debtors

5

302,499

279,948

Cash at bank

490,284

377,892

887,663

726,750

CREDITORS

Amounts falling due within one year

6

200,427

165,801

NET CURRENT ASSETS

687,236

560,949

TOTAL ASSETS LESS CURRENT LIABILITIES

719,520

582,848

PROVISIONS FOR LIABILITIES

8,071

5,475

NET ASSETS

711,449

577,373

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

711,447

577,371

SHAREHOLDERS' FUNDS

711,449

577,373

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 October 2025 and were signed by:

Mr T J Earley - Director

1.	STATUTORY INFORMATION

ESD Waste2Water Europe Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04140641

Registered office:

102a Longton Road

Barlaston

Stoke On Trent

Staffordshire

ST12 9AU

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2024

4,392

36,708

41,100

Additions

1,155

19,991

21,146

Disposals

(1,009

)

-

(1,009

)

At 31 January 2025

4,538

56,699

61,237

DEPRECIATION

At 1 February 2024

4,175

15,026

19,201

Charge for year

361

10,400

10,761

Eliminated on disposal

(1,009

)

-

(1,009

)

At 31 January 2025

3,527

25,426

28,953

NET BOOK VALUE

At 31 January 2025

1,011

31,273

32,284

At 31 January 2024

217

21,682

21,899

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

302,499

275,148

Other debtors

-

4,800

302,499

279,948

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

104,314

29,299

Taxation and social security

81,252

65,825

Other creditors

14,861

70,677

200,427

165,801