REGISTERED NUMBER: 10804681 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Splashtacular (UK) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTOR:

Mr G W Jones

REGISTERED OFFICE:

The Barn

Brighton Road

Lower Beeding

Horsham

West Sussex

RH13 6PT

REGISTERED NUMBER:

10804681 (England and Wales)

ACCOUNTANTS:

Indigo Tax and Accountancy Limited

The Barn

Brighton Road

Lower Beeding

Horsham

West Sussex

RH13 6PT

FIXED ASSETS

Tangible assets

4

7,622

23,160

CURRENT ASSETS

Stocks

39,040

9,732

Debtors

5

236,849

197,657

Cash at bank

10,078

-

285,967

207,389

CREDITORS

Amounts falling due within one year

6

322,687

196,626

NET CURRENT (LIABILITIES)/ASSETS

(36,720

)

10,763

TOTAL ASSETS LESS CURRENT LIABILITIES

(29,098

)

33,923

PROVISIONS FOR LIABILITIES

1,906

4,400

NET (LIABILITIES)/ASSETS

(31,004

)

29,523

CAPITAL AND RESERVES

Called up share capital

50,002

50,002

Retained earnings

(81,006

)

(20,479

)

(31,004

)

29,523

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2025 and were signed by:

Mr G W Jones - Director

1.	STATUTORY INFORMATION

Splashtacular (UK) 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.

Plant and machinery etc

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

52,531

DEPRECIATION

At 1 January 2024

29,371

Charge for year

15,538

At 31 December 2024

44,909

NET BOOK VALUE

At 31 December 2024

7,622

At 31 December 2023

23,160

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

11,873

11,093

Other debtors

224,976

186,564

236,849

197,657

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

-

4,281

Trade creditors

26,353

8,593

Taxation and social security

192,341

120,093

Other creditors

103,993

63,659

322,687

196,626

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 December 2024 and the period ended 31 December 2023:

2024

2023

£

£

Mr G W Jones

Balance outstanding at start of year

134,722

68,412

Amounts advanced

29,755

66,850

Amounts repaid

-

(540

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

164,477

134,722

8.	GOING CONCERN

The accounts are prepared on a going concern basis. Splashtacular LLC is supporting Splashtacular (UK) Ltd on an ongoing basis.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Splashtacular (UK) Ltd for the year ended 31 December 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Splashtacular (UK) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Splashtacular (UK) Ltd and state those matters that we have agreed to state to the director of Splashtacular (UK) Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Splashtacular (UK) Ltd and its director for our work or for this report.

It is your duty to ensure that Splashtacular (UK) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Splashtacular (UK) Ltd. You consider that Splashtacular (UK) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Splashtacular (UK) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Indigo Tax and Accountancy Limited

The Barn

Brighton Road

Lower Beeding

Horsham

West Sussex

RH13 6PT

30 October 2025