REGISTERED NUMBER: 07147336 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CLEAN FLOW WATER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L Fox

REGISTERED OFFICE:

6 Oakwell Terrace

Leeds

West Yorkshire

LS28 5HY

REGISTERED NUMBER:

07147336 (England and Wales)

ACCOUNTANTS:

GPG Accounting Services Ltd

5 Granville Court

Off Granville Mount

Otley

West Yorkshire

LS21 3PB

FIXED ASSETS

Tangible assets

4

25,623

30,572

CURRENT ASSETS

Debtors

5

13,748

14,279

Cash at bank

10,167

8,299

23,915

22,578

CREDITORS

Amounts falling due within one year

6

18,827

11,869

NET CURRENT ASSETS

5,088

10,709

TOTAL ASSETS LESS CURRENT LIABILITIES

30,711

41,281

CREDITORS

Amounts falling due after more than one year

7

17,216

25,171

NET ASSETS

13,495

16,110

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

13,494

16,109

SHAREHOLDERS' FUNDS

13,495

16,110

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

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

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

L Fox - Director

1.	STATUTORY INFORMATION

Clean Flow Water 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

Motor vehicles

-

20% on reducing balance

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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

3,679

40,500

10,884

55,063

Additions

1,457

-

-

1,457

At 31 March 2025

5,136

40,500

10,884

56,520

DEPRECIATION

At 1 April 2024

2,630

14,841

7,020

24,491

Charge for year

501

5,132

773

6,406

At 31 March 2025

3,131

19,973

7,793

30,897

NET BOOK VALUE

At 31 March 2025

2,005

20,527

3,091

25,623

At 31 March 2024

1,049

25,659

3,864

30,572

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

12,042

7,481

Tax

1,253

6,292

Prepayments

453

506

13,748

14,279

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

5,734

5,734

Trade creditors

2,763

2,071

Tax

3,178

867

VAT

872

451

CapitalOnTap

4,337

-

Directors' loan accounts

743

1,756

Accrued expenses

1,200

990

18,827

11,869

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans (see note 8)

11,482

13,704

Hire purchase contracts

5,734

11,467

17,216

25,171

8.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due between two and five years:

Bounce back loan

11,482

13,704

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary

£1

1

1