1 January 2025 false No description of principal activity Taxfiler 2024.6 SC503325business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC5033252024-12-31 SC5033252025-01-012025-12-31 SC503325business:AuditExempt-NoAccountantsReport2025-01-012025-12-31 SC503325business:FilletedAccounts2025-01-012025-12-31 SC5033252025-12-31 SC503325business:Director12025-01-012025-12-31 SC503325business:Director22025-01-012025-12-31 SC503325business:Director32025-01-012025-12-31 SC5033252024-12-31 SC503325core:WithinOneYear2025-12-31 SC503325core:WithinOneYear2024-12-31 SC503325core:AfterOneYear2025-12-31 SC503325core:AfterOneYear2024-12-31 SC503325core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC503325core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC503325core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC503325core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC503325core:PreviouslyStatedAmount2025-12-31 SC503325core:PreviouslyStatedAmount2024-12-31 SC503325business:SmallEntities2025-01-012025-12-31 SC503325countries:Scotland2025-01-012025-12-31 SC503325core:FurnitureFittings2025-01-012025-12-31 SC503325core:IntangibleAssetsOtherThanGoodwill2024-12-31 SC503325core:IntangibleAssetsOtherThanGoodwill2025-12-31 SC503325core:LandBuildings2024-12-31 SC503325core:MotorVehicles2024-12-31 SC503325core:FurnitureFittings2024-12-31 SC503325core:LandBuildings2025-01-012025-12-31 SC503325core:MotorVehicles2025-01-012025-12-31 SC503325core:LandBuildings2025-12-31 SC503325core:MotorVehicles2025-12-31 SC503325core:FurnitureFittings2025-12-31 SC5033252024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC503325 (Scotland)
International Water Solutions Ltd Unaudited accounts for the year ended 31 December 2025
International Water Solutions Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
International Water Solutions Ltd Company Information for the year ended 31 December 2025
Directors
Terri-Ann Elizabeth Boyle Michael Hunter Hana Nasir
Company Number
SC503325 (Scotland)
- 3 -
International Water Solutions Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
20,329 
20,329 
Tangible assets
5
112,567 
163,551 
132,896 
183,880 
Current assets
Inventories
95,552 
135,552 
Debtors
6
878,893 
809,569 
Cash at bank and in hand
184,140 
213,007 
1,158,585 
1,158,128 
Creditors: amounts falling due within one year
7
(653,022)
(512,188)
Net current assets
505,563 
645,940 
Total assets less current liabilities
638,459 
829,820 
Creditors: amounts falling due after more than one year
8
(120,342)
(212,197)
Net assets
518,117 
617,623 
Capital and reserves
Called up share capital
446,291 
446,291 
Profit and loss account
71,826 
171,332 
Shareholders' funds
518,117 
617,623 
For the year ending 31 December 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by
Terri-Ann Elizabeth Boyle Director Company Registration No. SC503325
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International Water Solutions Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
International Water Solutions Ltd is a private company, limited by shares, registered in Scotland, registration number SC503325.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard. There has been an adjustment made to the prior year figures to account for a treatment that was recognised when the accounts were prepared under the International Financial Reporting Standards(IFRS). This treatment is not applicable under FRS 102 and as such was corrected.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2025
20,329 
At 31 December 2025
20,329 
Amortisation
At 1 January 2025
- 
At 31 December 2025
- 
Net book value
At 31 December 2025
20,329 
At 31 December 2024
20,329 
- 5 -
International Water Solutions Ltd Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
243,210 
379,067 
120,434 
742,711 
Additions
- 
- 
10,200 
10,200 
Disposals
- 
(12,000)
- 
(12,000)
At 31 December 2025
243,210 
367,067 
130,634 
740,911 
Depreciation
At 1 January 2025
243,210 
259,619 
76,331 
579,160 
Charge for the year
- 
32,574 
20,735 
53,309 
On disposals
- 
(4,125)
- 
(4,125)
At 31 December 2025
243,210 
288,068 
97,066 
628,344 
Net book value
At 31 December 2025
- 
78,999 
33,568 
112,567 
At 31 December 2024
- 
119,448 
44,103 
163,551 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
617,954 
481,158 
Accrued income and prepayments
190,858 
270,230 
Other debtors
70,081 
58,181 
878,893 
809,569 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
72,785 
107,268 
Trade creditors
516,124 
353,121 
Taxes and social security
32,305 
28,559 
Other creditors
4,625 
5,557 
Accruals
27,183 
17,683 
653,022 
512,188 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
120,342 
212,197 
9
Average number of employees
During the year the average number of employees was 40 (2024: 34).
- 6 -