REGISTERED NUMBER: 11522303 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

NEW ERA WATER TREATMENT LIMITED

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

132,893

86,900

CURRENT ASSETS

Debtors

69,744

63,716

Cash at bank

9,830

22,675

79,574

86,391

CREDITORS

Amounts falling due within one year

121,516

105,913

NET CURRENT LIABILITIES

(41,942

)

(19,522

)

TOTAL ASSETS LESS CURRENT LIABILITIES

90,951

67,378

CREDITORS

Amounts falling due after more than one year

(58,212

)

(49,623

)

PROVISIONS FOR LIABILITIES

(33,222

)

(16,510

)

NET (LIABILITIES)/ASSETS

(483

)

1,245

CAPITAL AND RESERVES

Called up share capital

6

300

300

Retained earnings

(783

)

945

SHAREHOLDERS' FUNDS

(483

)

1,245

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

R Dorsett - Director

P Malthouse - Director

1.	STATUTORY INFORMATION

New Era Water Treatment Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11522303

Registered office:

32 Camberley Close

Tottington

Bury

Lancashire

BL8 3EA

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

183,079

Additions

71,635

At 30 September 2025

254,714

DEPRECIATION

At 1 October 2024

96,179

Charge for year

25,642

At 30 September 2025

121,821

NET BOOK VALUE

At 30 September 2025

132,893

At 30 September 2024

86,900

5.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

25,334

12,636

Between one and five years

57,737

43,448

83,071

56,084

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

300

Ordinary

£1

200

200

50

A Ordinary

£1

50

50

50

B Ordinary

£1

50

50

300

300

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

50

A Ordinary

£1

50

50

50

B Ordinary

£1

50

50

50

C Ordinary

£1

50

50

50

D Ordinary

£1

50

50

300

300

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

R Dorsett

Balance outstanding at start of year

9,791

15,520

Amounts advanced

-

9,791

Amounts repaid

(9,791

)

(15,520

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

9,791

P Malthouse

Balance outstanding at start of year

9,175

10,644

Amounts advanced

-

9,175

Amounts repaid

(9,175

)

(10,644

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

9,175

There was no interest charged on the loan.