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Registration number: 14347209

Quatreau Manufacturing Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Quatreau Manufacturing Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 12

Quatreau Manufacturing Ltd

Company Information

Directors | Mr Sean Prakash Natarajan Mr Roger Mark Wiltshire

Registered office | Beckett House Wyrefields Poulton Industrial Estate Poulton-Le-Fylde Lancashire FY6 8JX

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

Quatreau Manufacturing Ltd

(Registration number: 14347209)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 250,002 | 285,716
Tangible assets | 5 | 6,948 | 10,780
|  | 256,950 | 296,496
Current assets |  |  |
Stocks | 6 | 194,036 | 228,432
Debtors | 7 | 68,017 | 75,859
Cash at bank and in hand |  | 11,940 | 19,897
|  | 273,993 | 324,188
Creditors: Amounts falling due within one year | 8 | (232,526) | (210,911)
Net current assets |  | 41,467 | 113,277
Total assets less current liabilities |  | 298,417 | 409,773
Creditors: Amounts falling due after more than one year | 8 | (810,000) | (555,000)
Net liabilities |  | (511,583) | (145,227)
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Share premium reserve |  | 357,044 | 357,044
Retained earnings |  | (868,727) | (502,371)
Shareholders' deficit |  | (511,583) | (145,227)

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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 March 2026 and signed on its behalf by:

......................................... Mr Sean Prakash Natarajan Director | ......................................... Mr Roger Mark Wiltshire Director |

Quatreau Manufacturing 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 UK.

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

These financial statements were authorised for issue by the Board 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.

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.

Quatreau Manufacturing Ltd

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

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
Property improvements | Straight line over 5 years
Motor vehicles | Straight line over 2 years
Furniture, fixtures and office equipment | Straight line over 2 years

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Intellectual property | Straight line over 10 years

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.

Quatreau Manufacturing Ltd

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

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.

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 directors) during the year, was 5 (2024 - 5).

Quatreau Manufacturing Ltd

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

4 | Intangible assets

| Trademarks, patents and licenses £ | Total £
Cost or valuation
At 1 January 2025 | 357,144 | 357,144
At 31 December 2025 | 357,144 | 357,144
Amortisation
At 1 January 2025 | 71,428 | 71,428
Amortisation charge | 35,714 | 35,714
At 31 December 2025 | 107,142 | 107,142
Carrying amount
At 31 December 2025 | 250,002 | 250,002
At 31 December 2024 | 285,716 | 285,716

The aggregate amount of research and development expenditure recognised as an expense during the period is £28,705 (2024 - £9,554).

Quatreau Manufacturing Ltd

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

5 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 9,162 | 9,171 | 2,500 | 239 | 21,072
At 31 December 2025 | 9,162 | 9,171 | 2,500 | 239 | 21,072
Depreciation
At 1 January 2025 | 2,075 | 6,106 | 1,872 | 239 | 10,292
Charge for the year | 1,836 | 1,368 | 628 | - | 3,832
At 31 December 2025 | 3,911 | 7,474 | 2,500 | 239 | 14,124
Carrying amount
At 31 December 2025 | 5,251 | 1,697 | - | - | 6,948
At 31 December 2024 | 6,848 | 3,065 | 628 | 239 | 10,780

Included within the net book value of land and buildings above is £5,251 (2024 - £6,848) in respect of freehold land and buildings.

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 194,036 | 228,432

Quatreau Manufacturing Ltd

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

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 143 | 140
Prepayments | 55,268 | 50,688
Other debtors | 12,606 | 25,031
| 68,017 | 75,859

Quatreau Manufacturing Ltd

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

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 26,190 | 46,691
Taxation and social security | 1,045 | -
Accruals and deferred income | 29,138 | 30,066
Other creditors | 176,153 | 134,154
| 232,526 | 210,911

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other financial liabilities | 810,000 | 555,000

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

Quatreau Manufacturing Ltd

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

10 | Reserves

30% of the losses are attributable to the director, Mr Roger Mark Wiltshire, the amount being £103,136 in 2024 (£47,576 in 2023).

11 | Related party transactions

Summary of transactions with parent

Global Water Solutions UK Pvt Ltd - Parent Company
Global Water Solutions Ltd - Ultimate Holding Company Inter Company Loan Account with interest payable

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

Other GWS companies Inter company loan accounts

Income and receivables from related parties

2025 | Parent £ | Entities with joint control or significant influence £
Sale of goods | 38,032 | 355,017

2024

Expenditure with and payables to related parties

Quatreau Manufacturing Ltd

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

2025 | Parent £ | Entities with joint control or significant influence £
Purchase of goods | 31,812 | 297,990
Amounts payable to related party | 56,818 | -

2024 | Parent £
Amounts payable to related party | 28,666

Loans from related parties

2025 | Parent £ | Entities with joint control or significant influence £ | Total £
At start of period | 555,000 | 130,561 | 685,561
Advanced | 255,000 | 43,393 | 298,393
At end of period | 810,000 | 173,954 | 983,954

2024 | Parent £ | Entities with joint control or significant influence £ | Total £
At start of period | 425,000 | 130,561 | 555,561
Advanced | 130,000 | - | 130,000
At end of period | 555,000 | 130,561 | 685,561

Quatreau Manufacturing Ltd

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

12 | Parent and ultimate parent undertaking

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