Contents of the Financial Statements

for the Period Ended 1 March 2025

Directors' report period ended 1 March 2025

The directors present their report with the financial statements of the company for the period ended 1 March 2025

Directors

The directors shown below have held office during the whole of the period from
3 March 2024 to 1 March 2025

The director shown below has held office during the period of
3 March 2024 to 26 March 2024

The director shown below has held office during the period of
21 May 2024 to 1 March 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
7 January 2026

And signed on behalf of the board by:
Name: Jean Belanger
Status: Director

Profit And Loss Account

for the Period Ended 1 March 2025

Balance sheet

As at 1 March 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 1 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 1 March 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax. Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer. usually on dispatch of the goods and the amount of revenue can be measured reliably. It is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from the supply of services in relation to water treatment is recognised by reference to the stage of completion. Where the contract outcome cannot be measured reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable. The company supply consultancy services to other group members.

  Tangible fixed assets depreciation policy

  Tangible Assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows: Long leasehold property - Over the lease term Plant and Machinery - 15% Straight line Motor Vehicles - 25% Straight line Computer Equipment - 33.3% Straight line The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

  Intangible fixed assets amortisation policy

  Intangible assets are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost in equal annual instalments over their estimated useful life of 5 years.

  Other accounting policies

  Impairment of financial and non financial assets The company assesses at each reporting date whether an asset may be impaired. If any such indication exists the company estimates recoverable amount of the asset. If it is not possible to estimate the recoverable amount of the individual asset, the company estimates, the recoverable amount of the cash generating unit is the higher of its fair value less costs to sell and its value in use. if the recoverable amount is less than its carrying amount, the carrying amount of the asset is impaired and it is reduced to its recoverable amount through an impairment in profit and loss unless the asset is carried at a revalued amount where the impairment loss of a revalued asset is a revaluation decrease. An impairment loss recognised for all assets, including goodwill, is reversed in a subsequent period if and only if the reasons for the impairment loss have ceased to apply.

Notes to the Financial Statements

for the Period Ended 1 March 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	17	62