UK Water Filters Limited - Filleted accounts

Registered number

05249436

UK Water Filters Limited

Filleted Accounts

31 October 2025

UK Water Filters Limited
Registered number:		05249436
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		14,347			16,690

Current assets
Debtors	4	231,923			66,753
Cash at bank and in hand		1,909,157			1,363,965
		2,141,080			1,430,718

Creditors: amounts falling due within one year	5	(356,164)			(194,503)

Net current assets			1,784,916			1,236,215

Net assets			1,799,263			1,252,905

Capital and reserves
Called up share capital			1			1
Profit and loss account			1,799,262			1,252,904

Shareholder's funds			1,799,263			1,252,905

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr E J Parry
Director
Approved by the board on 10 January 2026

UK Water Filters Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	5		5


3	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	At 1 November 2024			21,376
	At 31 October 2025			21,376

	Depreciation
	At 1 November 2024			4,686
	Charge for the year			2,343
	At 31 October 2025			7,029

	Net book value
	At 31 October 2025			14,347
	At 31 October 2024			16,690


4	Debtors	2025		2024
£			£

	Trade debtors	-		(3,996)
	Other debtors	231,923		70,749
		231,923		66,753


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Taxation and social security costs	342,228		188,829
	Other creditors	11,655		5,674
		356,164		194,503


6	Related party transactions

	Moneysorter Limited
	Mr E J Parry, the Director and Shareholder, is the ultimate controlling party by virtue of his 100% holding in the Company's equity capital. Moneysorter Limited is a company of which Mr E J Parry is a director and the ultimate sole beneficial owner.
	Balances due from Moneysorter Limited are included in Other Debtors.
	Amount due from Moneysorter Limited	194,929		43,079


7	Other information

	UK Water Filters Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit D120
	Park Hall Business Park,
	62 Tritton Road,
	London
	SE21 8DE