S2 WATER SOLUTIONS LTD


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)

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.

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.

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).