Xylem Holdings Limited 31/08/2025 iXBRL

Company registration number: 03538821

Xylem Holdings Limited

Unaudited filleted financial statements

31 August 2025

Xylem Holdings Limited

Contents

Statement of financial position

Notes to the financial statements

Xylem Holdings Limited

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	2		2
Tangible assets	6	4,470		4,568
		_______		_______
			4,472		4,570

Current assets
Stocks		20,349		20,900
Debtors	7	30,041		68,973
Cash at bank and in hand		1,030,851		1,000,419
		_______		_______
		1,081,241		1,090,292
Creditors: amounts falling due
within one year	8	( 35,235)		( 78,738)
		_______		_______
Net current assets			1,046,006		1,011,554
			_______		_______
Total assets less current liabilities			1,050,478		1,016,124


Provisions for liabilities			( 26)		7

			_______		_______
Net assets			1,050,452		1,016,131
			_______		_______

Capital and reserves
Called up share capital			150,000		150,000
Profit and loss account			900,452		866,131
			_______		_______
Shareholder funds			1,050,452		1,016,131
			_______		_______

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 02 October 2025 , and are signed on behalf of the board by:

Russell Brummitt

Director

Company registration number: 03538821

Xylem Holdings Limited

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Oak Industrial Park, Chelmsford Road, Great Dunmow, Essex, CM6 1XN.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Long leasehold property	-	20 %	straight line
Plant and machinery	-	10 %	straight line
Motor vehicles	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution 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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	55,220	35,200
Social security costs	808	623
Other pension costs	509	509
	_______	_______
	56,537	36,332
	_______	_______

5. Intangible assets

	Goodwill	Other intangible assets	Total
	£	£	£
Cost
At 1 September 2024 and 31 August 2025	11,000	6,986	17,986
	_______	_______	_______
Amortisation
At 1 September 2024 and 31 August 2025	10,999	6,985	17,984
	_______	_______	_______
Carrying amount
At 31 August 2025	1	1	2
	_______	_______	_______
At 31 August 2024	1	1	2
	_______	_______	_______

6. Tangible assets

	Long leasehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 September 2024	2,631	141,667	144,298
Additions	-	1,797	1,797
	_______	_______	_______
At 31 August 2025	2,631	143,464	146,095
	_______	_______	_______
Depreciation
At 1 September 2024	2,631	137,099	139,730
Charge for the year	-	1,895	1,895
	_______	_______	_______
At 31 August 2025	2,631	138,994	141,625
	_______	_______	_______
Carrying amount
At 31 August 2025	-	4,470	4,470
	_______	_______	_______
At 31 August 2024	-	4,568	4,568
	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	28,439	40,588
Other debtors	1,602	28,385
	_______	_______
	30,041	68,973
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	17,210	48,940
Corporation tax	7,986	14,972
Social security and other taxes	5,149	10,583
Other creditors	4,890	4,243
	_______	_______
	35,235	78,738
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Russell Brummitt	-	-	-
		_______	_______	_______

2024
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Russell Brummitt	( 805)	805	-
		_______	_______	_______