REGISTERED NUMBER: 06839512 (England and Wales)

Financial Statements

for the Year Ended 30 April 2025

for

Waterjet Precision UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Harper

Mrs G A Harper

S M Beresford

SECRETARY:

Mrs G A Harper

REGISTERED OFFICE:

Harbrook House

Wrexham Road

Burland

Nantwich

Cheshire

CW5 8ND

REGISTERED NUMBER:

06839512 (England and Wales)

ACCOUNTANTS:

John Greenall & Co Limited

20 Crewe Road

Sandbach

Cheshire

CW11 4NE

FIXED ASSETS

Tangible assets

4

51,835

69,474

CURRENT ASSETS

Debtors

5

293,977

303,331

Cash at bank

3,647

2,249

297,624

305,580

CREDITORS

Amounts falling due within one year

6

136,120

158,619

NET CURRENT ASSETS

161,504

146,961

TOTAL ASSETS LESS CURRENT LIABILITIES

213,339

216,435

CREDITORS

Amounts falling due after more than one year

7

-

(3,579

)

PROVISIONS FOR LIABILITIES

(9,803

)

(13,200

)

NET ASSETS

203,536

199,656

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

203,436

199,556

SHAREHOLDERS' FUNDS

203,536

199,656

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 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 Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

M J Harper - Director

1.	STATUTORY INFORMATION

Waterjet Precision UK 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

-

15% on reducing balance

Office equipment

-

33% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

174,276

38,000

2,654

214,930

Additions

603

-

-

603

Disposals

-

(38,000

)

-

(38,000

)

At 30 April 2025

174,879

-

2,654

177,533

DEPRECIATION

At 1 May 2024

114,182

28,983

2,291

145,456

Charge for year

9,104

-

121

9,225

Eliminated on disposal

-

(28,983

)

-

(28,983

)

At 30 April 2025

123,286

-

2,412

125,698

NET BOOK VALUE

At 30 April 2025

51,593

-

242

51,835

At 30 April 2024

60,094

9,017

363

69,474

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

244,477

273,331

Other debtors

49,500

30,000

293,977

303,331

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

5,832

19,749

Hire purchase contracts

-

5,500

Trade creditors

5,137

8,904

Taxation and social security

72,269

62,427

Other creditors

52,882

62,039

136,120

158,619

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

-

3,579

8.	RELATED PARTY DISCLOSURES

The company is owned by Mr and Mrs MJ Harper, who are directors in the business known as Harbrook Engineering Limited. During the year, the company invoiced sales to Harbrook Engineering Limited totalling £120000 (2024 £129000), and received services from the same business totalling £72000 (2024 £72000).

At the year end, the company were owed a net amount by Harbrook Engineering Limited of £166070 (2024

£331250)

All transactions were performed at arm's length and at commercial rates.