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S2 WATER SOLUTIONS LTD

Registered Number
13113167
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

S2 WATER SOLUTIONS LTD
Company Information
for the year from 1 February 2025 to 31 January 2026

Directors | Leigh David Spencer
| Mark Steven Symes

Registered Address | C/O Businessvision Unit 4, Sandy Court, Ashleigh Way
| Plympton
| Plymouth
| PL7 5JX

Registered Number | 13113167 (England and Wales)

S2 WATER SOLUTIONS LTD
Balance Sheet as at
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 180 |  |  |  | 425
|  |  |  | 180 |  |  |  | 425
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 32,396 |  |  |  | 5,553 |  |
Cash at bank and on hand |  | 6,155 |  |  |  | 19,472 |  |
|  | 38,551 |  |  |  | 25,025 |  |
Creditors amounts falling due within one year | 5 | (10,777) |  |  |  | (7,419) |  |
Net current assets (liabilities) |  |  |  | 27,774 |  |  |  | 17,606
Total assets less current liabilities |  |  |  | 27,954 |  |  |  | 18,031
Provisions for liabilities | 6 |  |  | (34) |  |  |  | (81)
Net assets |  |  |  | 27,920 |  |  |  | 17,950
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 160 |  |  |  | 160
Profit and loss account |  |  |  | 27,760 |  |  |  | 17,790
Shareholders' funds |  |  |  | 27,920 |  |  |  | 17,950

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 June 2026, and are signed on its behalf by:
Mark Steven Symes Director Registered Company No. 13113167

S2 WATER SOLUTIONS LTD
Notes to the Financial Statements
for the year ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 1 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 25 | 661 |  | 1,419 |  | 2,080
| At 31 January 26 | 661 |  | 1,419 |  | 2,080
| Depreciation and impairment
| At 01 February 25 | 421 |  | 1,234 |  | 1,655
| Charge for year | 60 |  | 185 |  | 245
| At 31 January 26 | 481 |  | 1,419 |  | 1,900
| Net book value
| At 31 January 26 | 180 |  | - |  | 180
| At 31 January 25 | 240 |  | 185 |  | 425

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 14,496 |  | 5,237
| Other debtors | 17,589 |  | 10
| Prepayments and accrued income | 311 |  | 306
| Total | 32,396 |  | 5,553

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 150 |  | 1,948
| Taxation and social security | 7,956 |  | 3,649
| Other creditors | 2,671 |  | 1,822
| Total | 10,777 |  | 7,419

6. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 34 |  | 81
| Total | 34 |  | 81

7. | Related party transactions
--- | ---
| At the year end the company owed, Mr M Symes, Director and Mr L Spencer, Director £1,223 each (2025 - £911).