REGISTERED NUMBER: 06695443 (England and Wales)

DEPA H2O Services Limited

Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D P Eades

REGISTERED OFFICE:

Unit 2a

Railway Triangle Industrial Estate

Dorchester

Dorset

DT1 2PJ

REGISTERED NUMBER:

06695443 (England and Wales)

ACCOUNTANTS:

Read Woodruff

Chartered Accountants

Unit 2a

Railway Triangle Industrial Estate

Dorchester

Dorset

DT1 2PJ

FIXED ASSETS

Intangible assets

4

-

3,000

Tangible assets

5

-

12,993

-

15,993

CURRENT ASSETS

Debtors

6

2,896

9,042

Cash at bank

1,880

910

4,776

9,952

CREDITORS

Amounts falling due within one year

7

4,437

4,992

NET CURRENT ASSETS

339

4,960

TOTAL ASSETS LESS CURRENT LIABILITIES

339

20,953

PROVISIONS FOR LIABILITIES

-

2,469

NET ASSETS

339

18,484

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

239

18,384

SHAREHOLDERS' FUNDS

339

18,484

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 July 2026 and were signed by:

D P Eades - Director

1.	STATUTORY INFORMATION

DEPA H2O Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid on acquisition of a business in 2008, was being amortised evenly over its estimated useful life of twenty years. On cessation of trade on 31 March 2026, the goodwill is of no commercial value and the remaining net book value has been amortised to £nil at the balance sheet date.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

15,000

AMORTISATION

At 1 April 2025

12,000

Charge for year

3,000

At 31 March 2026

15,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

3,000

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

26,927

34,794

61,721

Disposals

(26,927

)

(34,794

)

(61,721

)

At 31 March 2026

-

-

-

DEPRECIATION

At 1 April 2025

22,965

25,763

48,728

Charge for year

594

2,258

2,852

Eliminated on disposal

(23,559

)

(28,021

)

(51,580

)

At 31 March 2026

-

-

-

NET BOOK VALUE

At 31 March 2026

-

-

-

At 31 March 2025

3,962

9,031

12,993

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

2,920

Other debtors

2,896

1,746

CIS deductions recoverable

-

4,376

2,896

9,042

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

750

-

UK corporation tax

2,726

2,953

Tax and social security costs

961

-

Directors' current accounts

-

1,914

Accruals and deferred income

-

125

4,437

4,992