H2O Solutions Europe LLP OC338620 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is Chlorine Dioxide Consultants. Digita Accounts Production Advanced 6.30.9574.0 OC338620 2025-04-01 2026-03-31 OC338620 2026-03-31 OC338620 core:CurrentFinancialInstruments 2026-03-31 OC338620 core:WithinOneYear 2026-03-31 OC338620 core:OfficeEquipment 2026-03-31 OC338620 bus:SmallEntities 2025-04-01 2026-03-31 OC338620 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 OC338620 bus:FullAccounts 2025-04-01 2026-03-31 OC338620 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC338620 bus:PartnerLLP4 2025-04-01 2026-03-31 OC338620 bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC338620 core:ComputerEquipment 2025-04-01 2026-03-31 OC338620 core:MotorVehicles 2025-04-01 2026-03-31 OC338620 core:OfficeEquipment 2025-04-01 2026-03-31 OC338620 core:PlantMachinery 2025-04-01 2026-03-31 OC338620 countries:AllCountries 2025-04-01 2026-03-31 OC338620 2025-03-31 OC338620 core:OfficeEquipment 2025-03-31 OC338620 2024-04-01 2025-03-31 OC338620 2025-03-31 OC338620 core:CurrentFinancialInstruments 2025-03-31 OC338620 core:WithinOneYear 2025-03-31 OC338620 core:OfficeEquipment 2025-03-31 iso4217:GBP xbrli:pure

Registration number: OC338620

H2O Solutions Europe LLP
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

H2O Solutions Europe LLP

Contents

Financial Statements | 1 to 4
Balance Sheet | 1
Notes to the Financial Statements | 2

H2O Solutions Europe LLP

(Registration number: OC338620)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 3 | - | 1,750
Current assets |  |  |
Debtors | 4 | - | 23,292
Cash and short-term deposits |  | 80,869 | 103,539
|  | 80,869 | 126,831
Creditors: Amounts falling due within one year | 5 | (80,869) | (19,758)
Net current assets |  | - | 107,073
Net assets attributable to members |  | - | 108,823
Represented by: |  |  |
Loans and other debts due to members |  |  |
Members' capital classified as a liability |  | - | 108,823
|  | - | 108,823
Total members' interests |  |  |
Loans and other debts due to members |  | - | 108,823
|  | - | 108,823

For the year ending 31 March 2026 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

The financial statements of H2O Solutions Europe LLP (registered number OC338620) were approved by the Board and authorised for issue on 4 June 2026. They were signed on behalf of the limited liability partnership by:

......................................... Mr T J Wafer Designated member

H2O Solutions Europe LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

1 | 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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in England and Wales under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.
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.
The functional currency of H2O Solutions Europe LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.

Taxation

The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members, or are set against amounts due from members as appropriate.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class | Depreciation method and rate
Plant and Machinery | 20% Straight Line
Office Equipment | 15% Reducing Balance
Computer Equipment | 25% Straight Line
Motor Vehicles | 20% Reducing Balance

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 limited liability partnership will not be able to collect all amounts due according to the original terms of the receivables.

H2O Solutions Europe LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

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 limited liability partnership 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.

Members' interests

Amounts due to members after more than one year comprise provisions for annuities to current members and certain loans from members which are not repayable within twelve months of the balance sheet date.

2 | Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 0 (2025 - 0).

3 | Tangible fixed assets

| Office equipment £ | Total £
Cost |  |
At 1 April 2025 | 9,108 | 9,108
Disposals | (9,108) | (9,108)
At 31 March 2026 | - | -
Depreciation |  |
At 1 April 2025 | 7,358 | 7,358
Charge for the year | 1,750 | 1,750
Eliminated on disposals | (9,108) | (9,108)
At 31 March 2026 | - | -
Net book value |  |
At 31 March 2026 | - | -
At 31 March 2025 | 1,750 | 1,750

4 | Debtors

| 2026 £ | 2025 £
Trade debtors | - | 23,292
Total current trade and other debtors | - | 23,292

H2O Solutions Europe LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

5 | Creditors: Amounts falling due within one year

| 2026 £ | 2025 £
Trade creditors | 80,869 | 13,450
Other creditors | - | 119
Accruals and deferred income | - | 2,200
Taxation and social security | - | 3,989
| 80,869 | 19,758

6 | Control

The members are the controlling party by virtue of their controlling interest in the limited liability partnership. The ultimate controlling party is the same as the controlling party.