Eco Clarity Wastewater Services UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12842022

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,835,019		2,202,940
Tangible Assets	5		-		1,995

			1,835,019		2,204,935
CURRENT ASSETS
Debtors	6	644,611		88,580
Cash at bank and in hand		6,517		18,173

		651,128		106,753
Creditors: Amounts Falling Due Within One Year	7	(311,876 )		(68,203 )

NET CURRENT ASSETS (LIABILITIES)			339,252		38,550

TOTAL ASSETS LESS CURRENT LIABILITIES			2,174,271		2,243,485

Creditors: Amounts Falling Due After More Than One Year	8		(2,592,454 )		(2,768,279 )

NET LIABILITIES			(418,183 )		(524,794 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(418,184 )		(524,795 )

SHAREHOLDERS' FUNDS			(418,183)		(524,794)

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Eco Clarity Wastewater Services UK Limited

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Charles Clemes

Director

05/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Eco Clarity Wastewater Services UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12842022 . The registered office is 36 Scotts Road, Bromley, BR1 3QD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives once commercial production volume is achieved.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 5)

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Eco Clarity Wastewater Services UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 January 2025	2,202,940
Disposals	(216,781 )
Other	(151,140 )

As at 31 December 2025	1,835,019

Net Book Value
As at 31 December 2025	1,835,019

As at 1 January 2025	2,202,940

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	2,660
Disposals	(2,660 )

As at 31 December 2025	-

Depreciation
As at 1 January 2025	665
Disposals	(665 )

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	1,995

6. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	213,700	6,058
Amounts owed by group undertakings	424,693	77,040
Other debtors	6,218	5,482

	644,611	88,580

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Eco Clarity Wastewater Services UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	61,314	54,883
Other creditors	63,530	2,866
Taxation and social security	187,032	10,454

	311,876	68,203

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024 as restated
	£	£
Other creditors	2,592,454	2,768,279

9. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions

During the accounting period 1 Jan 2025 to 31 Dec 2025, Eco Clarity Wastewater Services UK Limited (subsidiary) has provided services to the Eco Clarity Ltd (parent). The value of services charged to the parent company is £558,816 (2024: Nil)

As at the balance sheet date, the following balance owed from a group undertaking is included within debtors: Eco Clarity Ltd – £424,693 (2024: £77,040)

11. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Eco Clarity Ltd , incorporated in England & Wales. It controls 100% of the shares of Eco Clarity Wastewater Services UK Limited .

12. Transition to FRS 102

These financial statements for the year ended 31 December 2025 are the first financial statements of the company that comply with FRS 102 (Section 1A). The company transitioned from FRS 105 on 1 January 2024.

Restated Prior Year figures

Prior-year balance sheet figures were reclassified to match current-year presentation, with no impact on total assets, liabilities, or equity.

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