Splash P&H Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15012746

		31 October 2025		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		200,000		200,000
Tangible Assets	5		5,774		5,679

			205,774		205,679
CURRENT ASSETS
Stocks	6	64,918		72,740
Debtors	7	16,954		(8,502 )
Cash at bank and in hand		36,896		86,351

		118,768		150,589
Creditors: Amounts Falling Due Within One Year	8	(583,640 )		(519,081 )

NET CURRENT ASSETS (LIABILITIES)			(464,872 )		(368,492 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(259,098 )		(162,813 )

NET LIABILITIES			(259,098 )		(162,813 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(259,100 )		(162,815 )

SHAREHOLDERS' FUNDS			(259,098)		(162,813)

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Splash P&H Limited

Balance Sheet (continued)

As At 31 October 2025

For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Ian Johnson

Director

28 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Splash P&H Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15012746 . The registered office is Devonshire House 582 Honeypot Lane, Stanmore, Middlesex, England, HA7 1JS.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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	25% Written down value
Computer Equipment	33.33% Straight line method

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 5)

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Splash P&H Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	200,000

As at 31 October 2025	200,000

Net Book Value
As at 31 October 2025	200,000

As at 1 November 2024	200,000

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	5,708	1,246	6,954
Additions	1,977	-	1,977

As at 31 October 2025	7,685	1,246	8,931

Depreciation
As at 1 November 2024	1,067	208	1,275
Provided during the period	1,467	415	1,882

As at 31 October 2025	2,534	623	3,157

Net Book Value
As at 31 October 2025	5,151	623	5,774

As at 1 November 2024	4,641	1,038	5,679

6. Stocks

	31 October 2025	31 October 2024
	£	£
Stock	64,918	72,740

7. Debtors

	31 October 2025	31 October 2024
	£	£
Due within one year
Trade debtors	2,503	(19,443 )
Other debtors	14,451	10,941

	16,954	(8,502 )

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Splash P&H Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 October 2024
	£	£
Trade creditors	221,452	188,448
Amounts owed to group undertakings	317,373	317,482
Other creditors	29,462	4,423
Taxation and social security	15,353	8,728

	583,640	519,081

9. Share Capital

	31 October 2025	31 October 2024
	£	£
Allotted, Called up and fully paid	2	2

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Ian Johnson	965	-	-	-	-

The above loan is unsecured, interest free and repayable on demand.

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