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Registered number: 11960958
Environmental Wastewater Solutions Ltd
Unaudited Financial Statements
For the Period 1 May 2024 to 31 October 2025
Price Mann Limited
Chartered Certified Accountants
Magnolia House, Spring Villa
11 Spring Villa Road
Edgware
HA8 7EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 11960958
31 October 2025 30 April 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,865 64,871
Investments 5 100 100
26,965 64,971
CURRENT ASSETS
Stocks 6 298,202 196,754
Debtors 7 171,731 37,153
Cash at bank and in hand 140,144 24,348
610,077 258,255
Creditors: Amounts Falling Due Within One Year 8 (522,045 ) (222,129 )
NET CURRENT ASSETS (LIABILITIES) 88,032 36,126
TOTAL ASSETS LESS CURRENT LIABILITIES 114,997 101,097
Creditors: Amounts Falling Due After More Than One Year 9 (6,905 ) (22,283 )
NET ASSETS 108,092 78,814
CAPITAL AND RESERVES
Called up share capital 10 900 900
Profit and Loss Account 107,192 77,914
SHAREHOLDERS' FUNDS 108,092 78,814
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For the period ending 31 October 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Surendra Nathvani
Director
30 July 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Environmental Wastewater Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11960958 . The registered office is Magnolia House, Spring Villa Park, 11 Spring Villa Road, Edgware, HA8 7EB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20%
Computer Equipment 20%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 7 (2024: 7)
7 7
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 137,465 7,814 145,279
Additions - 490 490
As at 31 October 2025 137,465 8,304 145,769
Depreciation
As at 1 May 2024 76,764 3,644 80,408
Provided during the period 36,165 2,331 38,496
As at 31 October 2025 112,929 5,975 118,904
Net Book Value
As at 31 October 2025 24,536 2,329 26,865
As at 1 May 2024 60,701 4,170 64,871
5. Investments
Unlisted
£
Cost
As at 1 May 2024 100
As at 31 October 2025 100
Provision
As at 1 May 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 100
As at 1 May 2024 100
6. Stocks
31 October 2025 30 April 2024
£ £
Stock 298,202 196,754
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7. Debtors
31 October 2025 30 April 2024
£ £
Due within one year
Trade debtors 221,004 36,189
Prepayments and accrued income 6,349 -
Other debtors 3,750 3,750
Amounts owed by subsidiaries (59,372 ) (2,786 )
171,731 37,153
8. Creditors: Amounts Falling Due Within One Year
31 October 2025 30 April 2024
£ £
Trade creditors 240,057 116,810
Corporation tax 1,438 -
Other taxes and social security 5,873 3,453
VAT 54,164 10,948
Directors' loan accounts 156,763 27,168
Amounts owed to related parties 63,750 63,750
522,045 222,129
9. Creditors: Amounts Falling Due After More Than One Year
31 October 2025 30 April 2024
£ £
Bank loans 6,905 22,283
10. Share Capital
31 October 2025 30 April 2024
£ £
Allotted, Called up and fully paid 900 900
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11. Related Party Transactions
Amounts owed by subsidiaries totals to 59,372.40 (2024: 2,785.01)
Amounts owed to related parties include amounts owed to companies with shared directorships totalling to £63,750 (2024: £63,750)
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