REGISTERED NUMBER: 08167960 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

FRESHWATER INSTRUMENT CONTROL AND

AUTOMATION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr T P Smollen

REGISTERED OFFICE:

1 Langley Court

Pyle Street

Newport

Isle of Wight

PO30 1LA

REGISTERED NUMBER:

08167960 (England and Wales)

ACCOUNTANTS:

Mackenzies, a Xeinadin company

1 Langley Court

Pyle Street

Newport

Isle of Wight

PO30 1LA

FIXED ASSETS

Tangible assets

4

8,596

10,387

CURRENT ASSETS

Debtors

5

54,450

74,137

Cash at bank

18,270

6,480

72,720

80,617

CREDITORS

Amounts falling due within one year

6

21,587

24,797

NET CURRENT ASSETS

51,133

55,820

TOTAL ASSETS LESS CURRENT LIABILITIES

59,729

66,207

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

59,728

66,206

SHAREHOLDERS' FUNDS

59,729

66,207

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 23 October 2025 and were signed by:

Mr T P Smollen - Director

1.	STATUTORY INFORMATION

Freshwater Instrument Control And Automation Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 September 2024

13,755

12,091

25,846

Additions

-

1,541

1,541

Disposals

-

(1,675

)

(1,675

)

At 31 August 2025

13,755

11,957

25,712

DEPRECIATION

At 1 September 2024

8,215

7,244

15,459

Charge for year

1,108

1,100

2,208

Eliminated on disposal

-

(551

)

(551

)

At 31 August 2025

9,323

7,793

17,116

NET BOOK VALUE

At 31 August 2025

4,432

4,164

8,596

At 31 August 2024

5,540

4,847

10,387

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

16,750

34,754

Tax

-

1,683

Prepayments and accrued income

37,700

37,700

54,450

74,137

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

7,730

4,820

Social security and other taxes

189

80

VAT

4,972

7,902

Directors' current accounts

7,956

11,255

Accrued expenses

740

740

21,587

24,797

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr T P Smollen.