ACCOUNTS - Final Accounts preparation

Registered number: 15909951

THE WATER FILTRATION HOLDING COMPANY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

THE WATER FILTRATION HOLDING COMPANY LIMITED

REGISTERED NUMBER: 15909951

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025
Note		£

Fixed assets
Tangible assets		1,272,076
Investments		106
		1,272,182
Current assets
Debtors: amounts falling due within one year	105
Cash at bank and in hand	182,485
	182,590
Creditors: amounts falling due within one year	(124,943)
Net current assets		57,647
Total assets less current liabilities		1,329,829
Creditors: amounts falling due after more than one year		(714,894)

Net assets		614,935

Capital and reserves
Called up share capital	11	105
Profit and loss account		614,830
		614,935

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THE WATER FILTRATION HOLDING COMPANY LIMITED

REGISTERED NUMBER: 15909951

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 May 2026.

P T Moseley

Director

The notes on pages 3 to 8 form part of these financial statements.

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THE WATER FILTRATION HOLDING COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

The Water Filtration Holding Company is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at 6a Heathfield Road, Bushley, Herts,WD23 2LJ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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THE WATER FILTRATION HOLDING COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Freehold property

Not depreciated

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

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THE WATER FILTRATION HOLDING COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

	The Company has no employees other than the directors, who did not receive any remuneration.
	The average monthly number of employees, including directors, during the period was 0.

4.	Tangible fixed assets

		Freehold property
		£
	Cost or valuation
	Additions	1,272,076
	At 31 December 2025	1,272,076

	Net book value
	At 31 December 2025	1,272,076

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THE WATER FILTRATION HOLDING COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	106
	At 31 December 2025	106

Debtors

					2025
					£


	Other debtors	105
		105

7.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	182,485
		182,485

8.	Creditors: Amounts falling due within one year
		2025
		£

	Bank loans	85,978
	Amounts owed to group undertakings	29,426
	Taxation and social security	7,709
	Accruals and deferred income	1,830
		124,943

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THE WATER FILTRATION HOLDING COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

9.	Creditors: Amounts falling due after more than one year
		2025
		£

	Bank loans	714,894
		714,894

	The following liabilities were secured:
					2025
					£

	HSBC Loan
	HSBC Loan	800,872
		800,872

Details of security provided:

The company has a bank loan from HSBC Bank plc which is secured by a fixed charge over the company’s freehold property.At the balance sheet date, the carrying value of the loan was £800,872.

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THE WATER FILTRATION HOLDING COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

10.	Loans
	Analysis of the maturity of loans is given below:
		2025
		£

	Amounts falling due within one year
	Bank loans	85,978
		85,978
	Amounts falling due 1-2 years
	Bank loans	85,978
		85,978
	Amounts falling due 2-5 years
	Bank loans	628,916
		628,916

		800,872

11.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary B shares of £1.00 each	100
		1 Ordinary C share of £1.00	1
		1 Ordinary D share of £1.00	1
		1 Ordinary E share of £1.00	1
		200 Ordinary shares of £0.01 each	2

			105

During the year the company issued the shares detailled in the table above.

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