REGISTERED NUMBER: 07958717 (England and Wales)

H2O COMMISSIONING SOLUTIONS LTD

Report of the Directors and

Unaudited Financial Statements

for the Year Ended 28 February 2025

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

N A Murdoch

Mrs M Murdoch

SECRETARY:

Mrs M Murdoch

REGISTERED OFFICE:

30 Moorland Road

Weston Super Mare

BS23 4HN

REGISTERED NUMBER:

07958717 (England and Wales)

ACCOUNTANTS:

Small Office Solutions

Greenways,

26 Forge Lane,

Bassaleg,

Newport

South Wales

NP10 8NG

The directors present their report with the financial statements of the company for the year ended 28 February 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 March 2024 to the date of this report.

N A Murdoch

Mrs M Murdoch

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

N A Murdoch - Director

24 October 2025

TURNOVER

151,028

122,433

Cost of sales

16,571

20,219

GROSS PROFIT

134,457

102,214

Administrative expenses

16,135

22,023

OPERATING PROFIT

118,322

80,191

Interest receivable and similar income

360

400

PROFIT BEFORE TAXATION

118,682

80,591

Tax on profit

19,020

17,750

PROFIT FOR THE FINANCIAL YEAR

99,662

62,841

FIXED ASSETS

Tangible assets

4

37,851

-

CURRENT ASSETS

Debtors

5

15,938

10,380

Cash at bank

23,261

35,762

39,199

46,142

CREDITORS

Amounts falling due within one year

6

18,229

18,983

NET CURRENT ASSETS

20,970

27,159

TOTAL ASSETS LESS CURRENT LIABILITIES

58,821

27,159

RESERVES

Retained earnings

58,821

27,159

58,821

27,159

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2025 and were signed on its behalf by:

N A Murdoch - Director

1.	STATUTORY INFORMATION

H2O Commissioning Solutions Ltd 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

37,851

At 28 February 2025

37,851

NET BOOK VALUE

At 28 February 2025

37,851

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

6,030

3,006

Other debtors

9,908

7,374

15,938

10,380

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade creditors

(791

)

1,233

Taxation and social security

19,020

17,750

18,229

18,983