In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sustainable Water and Drainage Systems Limited for the year ended 30 September 2025 which comprise, the balance sheet and the related notes from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Sustainable Water and Drainage Systems Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Sustainable Water and Drainage Systems Limited and state those matters that we have agreed to state to the Board of Directors of Sustainable Water and Drainage Systems Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sustainable Water and Drainage Systems Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Sustainable Water and Drainage Systems Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Sustainable Water and Drainage Systems Limited. You consider that Sustainable Water and Drainage Systems Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sustainable Water and Drainage Systems Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

For the financial year ended 30 September 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 of its financial statements for the year in question in accordance with section 476.

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.

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

The Directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Sustainable Water and Drainage Systems Limited is a private Company limited by shares incorporated in England and Wales. The registered office is 4 Victoria Place, Holbeck, Leeds, England, LS11 5AE.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, the principal accounting policies adopted are set out below.

The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

The financial statements have been prepared on a going concern basis which assumes that the trueCompany will continue to trade. The validity of this assumption is dependent on the continued support of the shareholders not requiring withdrawal of the monies owed to them until sufficient funds are available.

Although nothing has been formally agreed at the date of signing, the future of the Company is under discussion, and there is a possibility that operations will cease and the legal entity will be dissolved. Clearly this gives rise to a material uncertainty, which may cast doubt on the Company's ability to continue as a going concern. After consideration of the above uncertainty, the Directors believe it is appropriate to prepare the financial statements on a going concern basis.

The financial statements do not reflect any adjustments that would be required to be made if they were prepared on a basis other than the going concern basis.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

The average monthly number of persons employed by the Company during the year was: