Company No: 13164416 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
				Restated - note 2
Fixed assets
Investments	4	11,228,375		11,228,375
		11,228,375		11,228,375
Current assets
Debtors	5	3,749		1,666
Cash at bank and in hand		1,127,001		287,101
		1,130,750		288,767
Creditors: amounts falling due within one year	6	( 2,955,338)		( 6,204,549)
Net current liabilities		(1,824,588)		(5,915,782)
Total assets less current liabilities		9,403,787		5,312,593
Creditors: amounts falling due after more than one year	7	( 4,700,000)		( 5,546,131)
Net assets/(liabilities)		4,703,787		( 233,538)
Capital and reserves
Called-up share capital	8	10,000		10,000
Profit and loss account		4,693,787		( 243,538 )
Total shareholders' funds/(deficit)		4,703,787		( 233,538)

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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Cleanstream Group Limited (registered number: 13164416) were approved and authorised for issue by the Board of Directors on 05 May 2026. They were signed on its behalf by:

E A Bacon Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Cleanstream Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 6 Hydro Estate St. Andrews Road, Avonmouth, Bristol, BS11 9HS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Prior year adjustment

Within the prior year financial statements, other loans were disclosed in creditors due within one year. These loans have been reclassified to creditors due after more than one year. The comparative amounts within notes 6 and 7 have been restated.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Prior year adjustment

Within the prior year financial statements, other loans were disclosed in creditors due within one year. These loans have been reclassified to creditors due after more than one year. The comparative amounts within notes 6 and 7 have been restated.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year	0		0

4. Fixed asset investments

	2025		2024
	£		£
Subsidiary undertakings	11,228,375		11,228,375

Investments in subsidiaries

	2025
	£
Cost
At 01 January 2025	11,228,375
At 31 December 2025	11,228,375
Carrying value at 31 December 2025	11,228,375
Carrying value at 31 December 2024	11,228,375

5. Debtors

	2025		2024
	£		£
Other debtors	3,749		1,666

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to Group undertakings	2,032,363		5,278,574
Accruals	72,975		75,975
Other creditors	850,000		850,000
	2,955,338		6,204,549

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other loans (secured)	4,700,000		4,795,000
Other creditors	0		751,131
	4,700,000		5,546,131

Other loans are secured way of a debenture containing fixed and floating charges in favour of Mr P W Nelson and Mrs M L Nelson.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
10,000 Ordinary shares of £ 1.00 each	10,000		10,000

9. Related party transactions

The company has taken advantage of the exemptions within FRS 102 paragraph 33.1A from disclosing transactions with its wholly owned subsidiaries.