Company registration number: 12908580
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Mirror Water Ltd
Pages for filing with the Registrar
Company registration number: 12908580
Mirror Water Ltd
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 34,433 54,640
Tangible assets 5 1,539 2,054
35,972 56,694
Current assets
Stocks 163,995 68,150
Debtors 77,979 18,954
Cash at bank and in hand 3,839 164,210
245,813 251,314
Creditors: amounts falling due within one year
(408,094) (418,251)
Net current liabilities (162,281) (166,937)
Total assets less current liabilities (126,309) (110,243)
Creditors: Amounts falling due after more than one year
- (30,456)
NET LIABILITIES (126,309) (140,699)
Capital and reserves
Called up share capital 11 11
Share premium account 676,744 576,764
Profit and loss account (803,064) (717,474)
TOTAL EQUITY (126,309) (140,699)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 12908580
Mirror Water Ltd
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
E Lalonde, Director
22 September 2026
2
Mirror Water Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Mirror Water Ltd is a private company registered in England and Wales. Its registered number is 12908580. The company is limited by shares. Its registered office is 85 Great Portland Street, First Floor, London, W1W 7LT.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Development costs - 20% straight line
Computer software - 20% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 33% straight line
3
Mirror Water Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 2).
4 Intangible assets
Other intangible assets

£
Cost
At 1 January 2025 101,036
At 31 December 2025 101,036
Amortisation
At 1 January 2025 46,396
Charge for year 20,207
At 31 December 2025 66,603
Net book value
At 31 December 2025 34,433
At 31 December 2024 54,640
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 2,175
Additions 290
At 31 December 2025 2,465
4
Mirror Water Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
5 Tangible fixed assets - continued
Depreciation
At 1 January 2025 121
Charge for year 805
At 31 December 2025 926
Net book value
At 31 December 2025 1,539
At 31 December 2024 2,054
6 Share capital
Number: Class: Value: 2025 2024 £ £ 112,947 Ordinary 0.0001 11.37 10.84 During the year, 4,517 Ordinary shares of £0.0001 were issued for cash at a premium of £22.13 each.





7 Related party transactions
During the period the company borrowed monies from Estée Lalonde Limited, a company also controlled by the director. At 31 December 2025, the company owed £336,876 (2024 - £253,315) to Estée Lalonde Limited. This amount is included in other creditors.

5