Registration number:
Quatreau Manufacturing Ltd
for the Year Ended 31 December 2025
Quatreau Manufacturing Ltd
Contents
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Company Information |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Quatreau Manufacturing Ltd
Company Information
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Directors |
Mr Sean Prakash Natarajan Mr Roger Mark Wiltshire |
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Registered office |
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Accountants |
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Quatreau Manufacturing Ltd
(Registration number: 14347209)
Balance Sheet as at 31 December 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Intangible assets |
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Tangible assets |
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Current assets |
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Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
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( |
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Net liabilities |
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( |
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Capital and reserves |
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Called up share capital |
100 |
100 |
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Share premium reserve |
357,044 |
357,044 |
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Retained earnings |
(868,727) |
(502,371) |
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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:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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Quatreau Manufacturing Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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General information |
The company is a private company limited by share capital, incorporated in UK.
The address of its registered office is:
England
These financial statements were authorised for issue by the
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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
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:
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Asset class |
Depreciation method and rate |
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Property improvements |
Straight line over 5 years |
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Motor vehicles |
Straight line over 2 years |
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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:
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Asset class |
Amortisation method and rate |
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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.
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
Quatreau Manufacturing Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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Intangible assets |
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Trademarks, patents and licenses |
Total |
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Cost or valuation |
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At 1 January 2025 |
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At 31 December 2025 |
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Amortisation |
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At 1 January 2025 |
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Amortisation charge |
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At 31 December 2025 |
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Carrying amount |
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At 31 December 2025 |
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At 31 December 2024 |
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The aggregate amount of research and development expenditure recognised as an expense during the period is £
Quatreau Manufacturing Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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Tangible assets |
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Land and buildings |
Fixtures and fittings |
Motor vehicles |
Other tangible assets |
Total |
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Cost or valuation |
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At 1 January 2025 |
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At 31 December 2025 |
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Depreciation |
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At 1 January 2025 |
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Charge for the year |
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- |
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At 31 December 2025 |
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Carrying amount |
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At 31 December 2025 |
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At 31 December 2024 |
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Included within the net book value of land and buildings above is £5,251 (2024 - £6,848) in respect of freehold land and buildings.
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Stocks |
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2025 |
2024 |
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Other inventories |
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Quatreau Manufacturing Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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Debtors |
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Current |
2025 |
2024 |
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Trade debtors |
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Prepayments |
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Other debtors |
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Quatreau Manufacturing Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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Creditors |
Creditors: amounts falling due within one year
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2025 |
2024 |
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Due within one year |
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Trade creditors |
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Taxation and social security |
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- |
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Accruals and deferred income |
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Other creditors |
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Creditors: amounts falling due after more than one year
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2025 |
2024 |
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Due after one year |
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Other financial liabilities |
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Share capital |
Allotted, called up and fully paid shares
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2025 |
2024 |
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No. |
£ |
No. |
£ |
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100 |
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100 |
Quatreau Manufacturing Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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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).
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Related party transactions |
Summary of transactions with parent
Global Water Solutions Ltd - Ultimate Holding Company
Summary of transactions with all entities with joint control or significant interest
Income and receivables from related parties
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2025 |
Parent |
Entities with joint control or significant influence |
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Sale of goods |
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2024 |
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Expenditure with and payables to related parties
Quatreau Manufacturing Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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2025 |
Parent |
Entities with joint control or significant influence |
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Purchase of goods |
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Amounts payable to related party |
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- |
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2024 |
Parent |
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Amounts payable to related party |
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Loans from related parties
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2025 |
Parent |
Entities with joint control or significant influence |
Total |
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At start of period |
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Advanced |
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At end of period |
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2024 |
Parent |
Entities with joint control or significant influence |
Total |
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At start of period |
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Advanced |
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- |
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At end of period |
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Quatreau Manufacturing Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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Parent and ultimate parent undertaking |
The company's immediate parent is
The ultimate parent is
The ultimate controlling party is