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Company Registration No. 3811615 (England and Wales)
Waterlife Ltd Unaudited accounts for the year ended 30 September 2025
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Waterlife Ltd for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Waterlife Ltd for the year ended 30 September 2025 as set out on pages 3 - 5 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Waterlife Ltd, as a body, in accordance with the terms of our engagement letter dated 3 August 2022. Our work has been undertaken solely to prepare for your approval the accounts of Waterlife Ltd and state those matters that we have agreed to state to the Board of Directors of Waterlife Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Waterlife Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Waterlife Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Waterlife Ltd. You consider that Waterlife 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 accounts of Waterlife 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 accounts.
Lewis Associates Chartered Certified Accountants 75 Coniston Gardens London NW9 0BA 20 February 2026
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Waterlife Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
340,476
351,801
Current assets
Inventories
32,950
31,570
Debtors
5
376,444
345,461
Cash at bank and in hand
833
257
410,227
377,288
Creditors: amounts falling due within one year
6
(535,713)
(413,868)
Net current liabilities
(125,486)
(36,580)
Total assets less current liabilities
214,990
315,221
Creditors: amounts falling due after more than one year
7
(75,920)
(132,593)
Net assets
139,070
182,628
Capital and reserves
Called up share capital
8
200
200
Profit and loss account
138,870
182,428
Shareholders' funds
139,070
182,628
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 January 2026 and were signed on its behalf by
R D Hopkins Director Company Registration No. 3811615
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Waterlife Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Waterlife Ltd is a private company, limited by shares, registered in England and Wales, registration number 3811615. The registered office is 75 Coniston Gardens, London, NW9 0BA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line
Plant & machinery
20% straight line
Motor vehicles
20% straight line
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 October 2024
458,743
119,197
70,800
648,740
At 30 September 2025
458,743
119,197
70,800
648,740
Depreciation
At 1 October 2024
128,450
97,689
70,800
296,939
Charge for the year
9,175
2,150
-
11,325
At 30 September 2025
137,625
99,839
70,800
308,264
Net book value
At 30 September 2025
321,118
19,358
-
340,476
At 30 September 2024
330,293
21,508
-
351,801
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Waterlife Ltd Notes to the Accounts for the year ended 30 September 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
332,948
341,877
Other debtors
43,496
3,584
376,444
345,461
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
172,223
156,208
Trade creditors
181,994
127,458
Taxes and social security
93,386
89,073
Other creditors
88,110
41,129
535,713
413,868
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
58,333
132,593
Obligations under finance leases and hire purchase contracts
17,587
-
75,920
132,593
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares A of £1 each
100
100
100 Ordinary shares B of £1 each
100
100
200
200
9
Average number of employees
During the year the average number of employees was 15 (2024: 15).
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