2025-04-01 2026-03-31 2026-03-31 false 06430148 Splash Systems Limited 82990 Other business support service activities not elsewhere classified iso4217:GBP xbrli:pure 06430148 2025-04-01 06430148 2026-03-31 06430148 2025-04-01 2026-03-31 06430148 bus:SmallEntities 2025-04-01 2026-03-31 06430148 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06430148 bus:FullAccounts 2025-04-01 2026-03-31 06430148 core:WithinOneYear 2026-03-31 06430148 core:AfterOneYear 2026-03-31 06430148 core:WithinOneYear 2025-04-01 2026-03-31 06430148 core:AfterOneYear 2025-04-01 2026-03-31 06430148 core:CurrentFinancialInstruments 2026-03-31 06430148 core:Non-currentFinancialInstruments 2026-03-31 06430148 core:CurrentFinancialInstruments 2025-04-01 2026-03-31 06430148 core:Non-currentFinancialInstruments 2025-04-01 2026-03-31 06430148 core:LandBuildings 2025-04-01 2026-03-31 06430148 core:FurnitureFittings 2025-04-01 2026-03-31 06430148 core:OfficeEquipment 2025-04-01 2026-03-31 06430148 core:Vehicles 2025-04-01 2026-03-31 06430148 core:PlantMachinery 2025-04-01 2026-03-31 06430148 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 06430148 core:LandBuildings 2026-03-31 06430148 core:PlantMachinery 2026-03-31 06430148 core:Vehicles 2026-03-31 06430148 core:FurnitureFittings 2026-03-31 06430148 core:OfficeEquipment 2026-03-31 06430148 core:OtherPropertyPlantEquipment 2026-03-31 06430148 core:Right-of-useAssets 2025-04-01 2026-03-31 06430148 core:Right-of-useAssets 2026-03-31 06430148 core:Goodwill 2025-04-01 2026-03-31 06430148 core:PatentsTrademarksLicencesConcessionsSimilar 2025-04-01 2026-03-31 06430148 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 06430148 core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 06430148 core:Goodwill 2026-03-31 06430148 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-03-31 06430148 core:PatentsTrademarksLicencesConcessionsSimilar 2026-03-31 06430148 core:OtherResidualIntangibleAssets 2026-03-31 06430148 dpl:CostSales 2025-04-01 2026-03-31 06430148 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 06430148 dpl:DistributionCosts 2025-04-01 2026-03-31 06430148 core:ShareCapital 2026-03-31 06430148 core:SharePremium 2026-03-31 06430148 core:RevaluationReserve 2026-03-31 06430148 core:OtherReservesSubtotal 2026-03-31 06430148 core:ShareCapitalPreferenceShares 2026-03-31 06430148 core:CapitalRedemptionReserve 2026-03-31 06430148 core:OtherCapitalReserve 2026-03-31 06430148 core:RetainedEarningsAccumulatedLosses 2026-03-31 06430148 core:ShareCapital 2025-04-01 2026-03-31 06430148 core:SharePremium 2025-04-01 2026-03-31 06430148 core:RevaluationReserve 2025-04-01 2026-03-31 06430148 core:OtherReservesSubtotal 2025-04-01 2026-03-31 06430148 core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 06430148 1 2025-04-01 2026-03-31 06430148 2 2025-04-01 2026-03-31 06430148 core:ShareCapital 1 2025-04-01 2026-03-31 06430148 core:ShareCapital 2 2025-04-01 2026-03-31 06430148 core:SharePremium 1 2025-04-01 2026-03-31 06430148 core:SharePremium 2 2025-04-01 2026-03-31 06430148 core:RevaluationReserve 1 2025-04-01 2026-03-31 06430148 core:RevaluationReserve 2 2025-04-01 2026-03-31 06430148 core:RetainedEarningsAccumulatedLosses 1 2025-04-01 2026-03-31 06430148 core:RetainedEarningsAccumulatedLosses 2 2025-04-01 2026-03-31 06430148 1 2025-04-01 2026-03-31 06430148 core:Non-currentFinancialInstruments core:CostValuation 2025-04-01 06430148 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-03-31 06430148 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 06430148 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-03-31 06430148 core:Non-currentFinancialInstruments core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2026-03-31 06430148 core:Non-currentFinancialInstruments core:CostValuation 2026-03-31 06430148 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2025-04-01 06430148 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-03-31 06430148 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-03-31 06430148 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-03-31 06430148 core:Non-currentFinancialInstruments core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2026-03-31 06430148 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-03-31 06430148 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2026-03-31 06430148 core:Non-currentFinancialInstruments 2026-03-31 06430148 core:Non-currentFinancialInstruments 2025-03-31 06430148 2024-04-01 06430148 2025-03-31 06430148 2024-04-01 2025-03-31 06430148 core:WithinOneYear 2025-03-31 06430148 core:AfterOneYear 2025-03-31 06430148 core:CurrentFinancialInstruments 2025-03-31 06430148 core:Non-currentFinancialInstruments 2025-03-31 06430148 core:LandBuildings 2025-03-31 06430148 core:PlantMachinery 2025-03-31 06430148 core:Vehicles 2025-03-31 06430148 core:FurnitureFittings 2025-03-31 06430148 core:OfficeEquipment 2025-03-31 06430148 core:OtherPropertyPlantEquipment 2025-03-31 06430148 core:Right-of-useAssets 2025-03-31 06430148 core:Goodwill 2025-03-31 06430148 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 06430148 core:PatentsTrademarksLicencesConcessionsSimilar 2025-03-31 06430148 core:OtherResidualIntangibleAssets 2025-03-31 06430148 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 06430148 core:ShareCapital 2025-03-31 06430148 core:SharePremium 2025-03-31 06430148 core:RevaluationReserve 2025-03-31 06430148 core:OtherReservesSubtotal 2025-03-31 06430148 core:ShareCapitalPreferenceShares 2025-03-31 06430148 core:CapitalRedemptionReserve 2025-03-31 06430148 core:OtherCapitalReserve 2025-03-31 06430148 core:RetainedEarningsAccumulatedLosses 2025-03-31 06430148 core:RetainedEarningsAccumulatedLosses 2024-04-01 06430148 core:ShareCapital 2024-04-01 06430148 core:SharePremium 2024-04-01 06430148 core:RevaluationReserve 2024-04-01 06430148 core:ShareCapital 2024-04-01 2025-03-31 06430148 core:SharePremium 2024-04-01 2025-03-31 06430148 core:RevaluationReserve 2024-04-01 2025-03-31 06430148 core:OtherReservesSubtotal 2024-04-01 2025-03-31 06430148 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 06430148 1 2024-04-01 2025-03-31 06430148 2 2024-04-01 2025-03-31 06430148 core:ShareCapital 1 2024-04-01 2025-03-31 06430148 core:ShareCapital 2 2024-04-01 2025-03-31 06430148 core:SharePremium 1 2024-04-01 2025-03-31 06430148 core:SharePremium 2 2024-04-01 2025-03-31 06430148 core:RevaluationReserve 1 2024-04-01 2025-03-31 06430148 core:RevaluationReserve 2 2024-04-01 2025-03-31 06430148 core:RetainedEarningsAccumulatedLosses 1 2024-04-01 2025-03-31 06430148 core:RetainedEarningsAccumulatedLosses 2 2024-04-01 2025-03-31 06430148 bus:Director1 2025-04-01 2026-03-31 06430148 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31
Splash Systems Limited
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number 06430148
(England and Wales)

# Company Information

For the year ended 31 March 2026

Director | Marshall, John Edward

Registered office | Four Columns
| Broughton
| Skipton
| BD23 3AE

Registered number | 06430148

Accountant | H & M Ltd
| The Four Columns
| Broughton Hall Business Park
| Skipton
| BD23 3AE

# Statement of Financial Position

As at 31 March 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Tangible assets
| 4 |
132
291
132
291
Current assets
Debtors
| 5 |
12,151
200
Cash at bank and in hand
9,536
12,104
21,687
12,304
Creditors
Amounts falling due within one year
| 6 |
(10,639)
(3,191)
(10,639)
(3,191)
Net current assets (liabilities)
11,048
9,113
Total assets less current liabilities
11,180
9,404
Creditors
Amounts falling due after one year
| 7 |
(11,095)
(17,709)
(11,095)
(17,709)
Provisions for liabilities
(25)
(274)
Net assets (liabilities)
60
(8,579)
Capital and reserves
Called up share capital
5
5
Profit and loss account
55
(8,584)
Total equity
60
(8,579)

The company is a private company limited by shares and registered in England and Wales. It 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 financial statements.
The financial statements have been prepared in accordance with the special 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) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 June 2026 and are signed on its behalf by:

Marshall, John Edward Marshall, John Edward Director |

Company registration number 06430148

# Notes to the Financial Statements

For the year ended 31 March 2026

### 1. 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.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for the services rendered, net of discounts and Value Added Tax.

Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.

### 2.3. Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Rate
Method
%
Fixtures and fittings
33.3
Reducing balance

### 2.4. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

### 2.5. Financial Instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

### 2.6. Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

### 3. Employees

The average number of employees during the year was 1 (2025: 1).

### 4. Tangible fixed assets

Fixtures and fittings
Total
£
£
Cost
At 1 April 2025
6,650
6,650
At 31 March 2026
6,650
6,650
Depreciation and impairment
At 1 April 2025
6,359
6,359
Charge for the period
159
159
At 31 March 2026
6,518
6,518
Net book value
At 31 March 2026
132
132
At 31 March 2025
291
291

### 5. Debtors

2026
2025
£
£
Trade debtors
4,823
-
Other debtors
7,328
200
Total due within one year
12,151
200
Total due after one year
-
-
Total
12,151
200

### 6. Creditors due within one year

2026
2025
£
£
Bank loans and overdrafts
3,292
-
Other creditors
727
170
Directors loan account
-
3,021
Taxation and social security
6,620
-
Total
10,639
3,191

### 7. Creditors due after one year

2026
2025
£
£
Bank loans and overdrafts
11,095
17,709
Total
11,095
17,709