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Registration number: 08357327

Global Water Solutions UK Pvt. Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Global Water Solutions UK Pvt. Ltd

Contents

Accountants' Report | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 11

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Global Water Solutions UK Pvt. Ltd
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Global Water Solutions UK Pvt. Ltd for the year ended 31 December 2025 as set out on pages 2 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Global Water Solutions UK Pvt. Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Global Water Solutions UK Pvt. Ltd and state those matters that we have agreed to state to the Board of Directors of Global Water Solutions UK Pvt. Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Global Water Solutions UK Pvt. Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Global Water Solutions UK Pvt. 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 loss of Global Water Solutions UK Pvt. Ltd. You consider that Global Water Solutions UK Pvt. 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 Global Water Solutions UK Pvt. 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.

......................................
Beckett Rawcliffe Limited
Chartered Accountants
Unit 17, Beckett House
Sovereign Court
Wyrefields
Poulton Le Fylde
Lancashire
FY6 8JX

23 March 2026

Global Water Solutions UK Pvt. Ltd

(Registration number: 08357327)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 18,589 | 25,758
Investments | 5 | 250,069 | 250,069
|  | 268,658 | 275,827
Current assets |  |  |
Stocks |  | 611,486 | 972,030
Debtors | 6 | 1,235,957 | 997,190
Cash at bank and in hand |  | 296,762 | 144,480
|  | 2,144,205 | 2,113,700
Creditors: Amounts falling due within one year | 7 | (2,011,767) | (1,928,229)
Net current assets |  | 132,438 | 185,471
Total assets less current liabilities |  | 401,096 | 461,298
Provisions for liabilities |  | (4,606) | (4,606)
Net assets |  | 396,490 | 456,692
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Retained earnings |  | 396,489 | 456,691
Shareholders' funds |  | 396,490 | 456,692

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 March 2026

......................................... Mr Sean Prakash Natarajan Director |  |

Global Water Solutions UK Pvt. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Beckett House
Wyrefields
Poulton Le Fylde
Lancashire
FY6 8JX

The principal place of business is:
Preese Hall Farm
Weeton
Preston
Lancashire
PR4 3HT

These financial statements were authorised for issue by the director on 23 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Global Water Solutions UK Pvt. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 10% straight line
Fixtures and fittings | 10% straight line
Building Improvements | 20% straight line
Office Equipment | 10% straight line

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Global Water Solutions UK Pvt. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Global Water Solutions UK Pvt. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 10 (2024 - 10).

Global Water Solutions UK Pvt. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 36,809 | 13,123 | 32,506 | 82,438
At 31 December 2025 | 36,809 | 13,123 | 32,506 | 82,438
Depreciation
At 1 January 2025 | 16,580 | 11,563 | 28,537 | 56,680
Charge for the year | 7,132 | (280) | 317 | 7,169
At 31 December 2025 | 23,712 | 11,283 | 28,854 | 63,849
Carrying amount
At 31 December 2025 | 13,097 | 1,840 | 3,652 | 18,589
At 31 December 2024 | 20,229 | 1,560 | 3,969 | 25,758

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of long leasehold land and buildings and £13,097 (2024 - £20,229) in respect of short leasehold land and buildings.

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 250,069 | 250,069

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 250,069
Provision
Carrying amount
At 31 December 2025 | 250,069
At 31 December 2024 | 250,069

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Global Water Solutions UK Pvt. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Quatreau Manufacturing Ltd | Beckett House Wyrefields Poulton Le Fylde FY6 8JX United Kingdom | Ordinary | 70% | 70%

Subsidiary undertakings
Quatreau Manufacturing Ltd The principal activity of Quatreau Manufacturing Ltd is Manufacturer of tanks, reservoirs and containers..

6 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 324,665 | 407,738
Amounts owed by related parties | 9 | 898,541 | 555,000
Prepayments |  | 9,697 | 19,181
Other debtors |  | 3,054 | 15,271
|  | 1,235,957 | 997,190

Global Water Solutions UK Pvt. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 3,988 | 5,459
Trade creditors |  | 4,049 | (41,073)
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 9 | 1,872,918 | 1,825,386
Taxation and social security |  | 159,251 | 161,594
Accruals and deferred income |  | (24,334) | (25,914)
Other creditors |  | (4,105) | 2,777
|  | 2,011,767 | 1,928,229

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 1 | 1 | 1 | 1

9 | Related party transactions

Global Water Solutions UK Pvt. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Summary of transactions with parent

Global Water Solutions Ltd Inter Company Loan Account
Management Charges

Summary of transactions with all entities with joint control or significant interest

Various other GWS companies Inter Company Loan Account

Summary of transactions with subsidiaries

Quatreau Manufacturing Ltd Inter Company Loan Account upon which interest is chargeable

Income and receivables from related parties

2025 | Subsidiary £
Sale of goods | 52,169
Amounts receivable from related party | 56,818

2024 | Subsidiary £
Amounts receivable from related party | 28,666

Expenditure with and payables to related parties

2025 | Parent £
Rendering of services | 87,315

2024 | Parent £
Rendering of services | 54,710

Loans to related parties

2025 | Entities with joint control or significant influence £ | Subsidiary £ | Total £
At start of period | - | 555,000 | 555,000
Advanced | 88,541 | 255,000 | 343,541
At end of period | 88,541 | 810,000 | 898,541

2024 | Subsidiary £ | Total £
At start of period | 425,000 | 425,000
Advanced | 130,000 | 130,000
At end of period | 555,000 | 555,000

Global Water Solutions UK Pvt. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Loans from related parties

2025 | Parent £ | Total £
At start of period | 1,825,386 | 1,825,386
Advanced | 47,532 | 47,532
At end of period | 1,872,918 | 1,872,918

2024 | Parent £ | Total £
At start of period | 1,596,451 | 1,596,451
Advanced | 228,935 | 228,935
At end of period | 1,825,386 | 1,825,386

10 | Parent and ultimate parent undertaking

The company's immediate parent is Global Water Solutions Ltd, incorporated in Jersey.
The ultimate controlling party is Sean Prakash Natarajan.