WaterWipes UK Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13031096

WaterWipes UK Limited

Filleted Financial Statements

For the year ending

31 December 2024

WaterWipes UK Limited

Financial Statements

Year ended 31 December 2024

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	3

WaterWipes UK Limited

Officers and Professional Advisers

THE BOARD OF DIRECTORS	A M Kennedy
	L Spring
	E McCloskey (Resigned 22 January 2025)
	A F McKee (Resigned 22 January 2025)
	PB Heeringa (Appointed 22 January 2025)

REGISTERED OFFICE	Suite 43
	Michael Way
	Raunds
	Wellingborough
	NN9 6GR

AUDITOR	Streets Audit LLP
	Chartered accountants & statutory auditor
	Potton House
	Wyboston Lakes
	Great North Road
	Wyboston
	Bedford
	MK44 3BZ

WaterWipes UK Limited

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Current assets

Debtors	5	538,301	355,368

Creditors: amounts falling due within one year	6	437,608	260,087
		---------	---------
Net current assets		100,693	95,281
		---------	--------
Total assets less current liabilities		100,693	95,281
		---------	--------
Net assets		100,693	95,281
		---------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	100,593	95,181
	---------	--------
Shareholders funds	100,693	95,281
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 23 October 2025 , and are signed on behalf of the board by:

A M Kennedy

Director

Company registration number: 13031096

WaterWipes UK Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite 43, Michael Way, Raunds, Wellingborough, NN9 6GR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the presentation currency of the entity, as this is the primary economic environment in which the entity operates. Please note these have been exchanged from Euros, which is considered the company functional currency.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date for presentational purposes, with any gains or losses being taken to the detailed income statement.

Defined contribution pension plans

Contributions to defined contribution pension plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 13 (2023: 5 ).

5. Debtors

	2024	2023
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	524,429	355,368
Other debtors	13,872	–
	---------	---------
	538,301	355,368
	---------	---------

6. Creditors: amounts falling due within one year

	2024	2023
	£	£
Social security and other taxes	1,659	22,945
Other creditors	435,949	237,142
	---------	---------
	437,608	260,087
	---------	---------

7. Summary audit opinion

The auditor's report dated 29 October 2025 was unqualified .

The senior statutory auditor was Benjamin Halstead, FCA , for and on behalf of Streets Audit LLP .

8. Controlling party

The company's immediate parent company is Irish Breeze Skincare Holdings Unlimited, a company incorporated in the British Virgin Isles. The company's ultimate controlling party is the director, E McCloskey. It should be noted investment in the group took place after the reporting date, which resulted in there being no ultimate controlling party.