FES WATER TREATMENT LIMITED


Director	SMITH, Mark


Registered Address	18 Cambrian Way
	Finchampstead
	Wokingham
	RG40 3JF


Registered Number	09274828 (England and Wales)

Statement of Financial Position
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		11,360		13,868
			11,360		13,868
Current assets
Debtors	4	7,931		8,671
Cash at bank and on hand		13,417		24,881
		21,348		33,552
Creditors amounts falling due within one year	5	(41,692)		(44,701)
Net current assets (liabilities)			(20,344)		(11,149)
Total assets less current liabilities			(8,984)		2,719
Creditors amounts falling due after one year	6		(2,000)		(12,905)
Net assets			(10,984)		(10,186)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(11,084)		(10,286)
Shareholders' funds			(10,984)		(10,186)

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 Director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 30 July 2026, and are signed on its behalf by:

SMITH, Mark
Director
Registered Company No. 09274828

FES WATER TREATMENT LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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)
Vehicles	25	-
Office Equipment	-	4

	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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 November 24	68,185
	Additions	1,704
	At 31 October 25	69,889
	Depreciation and impairment
	At 01 November 24	54,317
	Charge for year	4,212
	At 31 October 25	58,529
	Net book value
	At 31 October 25	11,360
	At 31 October 24	13,868

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	3,960	4,532
Other debtors	3,971	4,139
Total	7,931	8,671

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	781
Bank borrowings and overdrafts	6,000	6,000
Taxation and social security	3,743	5,560
Finance lease and HP contracts	4,876	5,081
Other creditors	27,073	27,279
Total	41,692	44,701


	A credit balance of £27,000 (2024- £27,000) existed on the directors' loan account at year end.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,000	8,030
Other creditors	-	4,875
Total	2,000	12,905

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	4,876		9,956