Directors Report 1

Directors' report

The directors present their report and unaudited financial statements for the year ended 31 March 2018 for
England and Wales.
The directors' report has been prepared in accordance with the provisions applicable to companies entitled

The company is exempt from the requirement for an audit under section 480 of the Companies Act 2006.
Strategic report The company meets the size criteria required to qualify as a small company and is therefore not required to provide a strategic report.
Principal activities and review of business The company did not trade during the current or prior year and consequently no income statement has been prepared.
Going concern The directors' considerations in preparing these financial statements on a going concern basis are set out in note 1.
Directors The directors who held office during the year and to date are given below: JL Gilmore UU Secretariat Limited During the year, directors' and officers' liability insurance was in force.

JL Gilmore Director E9t July 2018

3.0
North West Water Limited

Statement of directors' responsibilities in respect of the

The directors are responsible for preparing the Directors' Report and the financial statements in accordance

Company law requires the directors to prepare financial statements for each financial year. Under that law
applicable law (UK Generally Accepted Accounting Practice), including FRS 101 Reduced Disclosure Framework.
Under company law the directors must not approve the financial statements unless they are satisfied that they
that period. In preparing these financial statements, the directors are required to:
?select suitable accounting policies and then apply them consistently;
?make judgements and estimates that are reasonable and prudent;
?state whether applicable UK accounting standards have been followed, subject to any material

?assess the company's ability to continue as a going concern, disclosing, as applicable, matters related

?use the going concern basis of accounting unless they either intend to liquidate the company or to

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain
company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the company and to prevent and detect fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information
financial statements may differ from legislation in other jurisdictions.

4.0
North West Water Limited

Statement of financial position at 31 March 2018
Sheet1 For the year ended 31 March 2018 the company was entitled to exemption from audit under section 480 of
obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with

These accounts have been prepared in accordance with the provisions applicable to companies subject to

The financial statements of North West Water Limited, registered number 3528619, were approved by the board of directors and authorised for issue on July 2018. They were signed on its behalf by:

alti.)L-5?
JL Gilmore

5.0
North West Water Limited

Notes to the financial statements for the years ended 31 March 2018
1.Accounting policies Basis of preparation The financial statements have been prepared under the historical cost convention and in accordance with United Kingdom Accounting Standards and applicable company law.
The company meets the definition of a qualifying entity under FRS 100 (Financial Reporting Standard
Framework'. As such the recognition and measurement requirements of EU-adopted IFRS have been applied, with amendments where necessary in order to comply with Companies Act 2006 and The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 as these are Companies Act 2006 accounts.
The company did not trade during the current or prior year, and accordingly neither a profit nor a loss has
have been presented.
The financial statements are presented in sterling and all values are rounded to the nearest pound (?)
Going concern The company has net assets which the directors consider to be fully recoverable, and on this basis the directors believe it is appropriate to prepare the accounts on a going concern basis.
2.Operating profit There have been no employees of the company during the year, other than the directors (2017: nil, other than the directors). The company was not subject to an audit in either year and there were no non-audit services provided by

3.Share capital 2018 2017
Allotted, called up and unpaid 3 ordinary shares of ?1.00 each 3 3
4.Ultimate parent undertaking As at 31 March 2018, the company's immediate parent undertaking is UU Group Limited, a company incorporated in England and Wales In the directors' opinion, the company's ultimate parent undertaking and controlling party is United
The smallest group in which the results of the company are consolidated is that headed by United Utilities
Company Secretary, United Utilities PLC, Haweswater House, Lingley Mere Business Park, Lingley Green Avenue, Great Sankey, Warrington, WA5 3LP. The largest group in which the results of the company are consolidated is that headed by United Utilities
from: The Company Secretary, United Utilities Group PLC, Haweswater House, Lingley Mere Business Park, Lingley Green Avenue, Great Sankey, Warrington, WA5 3LP.

Directors Report 2

Directors' report

The directors present their report and unaudited financial statements for the year ended 31 March 2017 for
England and Wales.
The directors' report has been prepared in accordance with the provisions applicable to companies entitled

The company is exempt from the requirement for an audit under section 480 of the Companies Act 2006.
Strategic report The company meets the size criteria required to qualify as a small company and is therefore not required to provide a strategic report.
Principal activities and review of business The company did not trade during the current or prior year and consequently no income statement has been prepared.
Going concern The directors' considerations in preparing these financial statements on a going concern basis are set out in note 1.
Directors The directors who held office during the year and to date are given below: JL Gilmore LJIJ Secretariat Limited During the year, directors' and officers' liability insurance was in force.

6111,L,_
JL Gilmore Director "If November 2017

3.0
North West Water Limited

Statement of directors' responsibilities in respect of the

The directors are responsible for preparing the directors' report and the financial statements in accordance

Company law requires the directors to prepare financial statements for each financial year. Under that law
applicable law (UK Generally Accepted Accounting Practice), including FRS 101 Reduced Disclosure Framework.
Under company law the directors must not approve the financial statements unless they are satisfied that they
that period. In preparing these financial statements, the directors are required to: ?select suitable accounting policies and then apply them consistently; ?make judgements and estimates that are reasonable and prudent; ?state whether applicable UK Accounting Standards have been followed, subject to any material
?prepare the financial statements on the going concern basis unless it is inappropriate to presume that the

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain
company and enable them to ensure that the financial statements comply with the Companies Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the company and to prevent and detect fraud and other irregularities.

4.0
North West Water Limited

Statement of financial position at 31 March 2017
Sheet1 For the year ended 31 March 2017 the company was entitled to exemption from audit under section 480 of
obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with

These accounts have been prepared in accordance with the provisions applicable to companies subject to

The financial statements of North West Water Limited, registered number 3528619, were approved by the

JL Gilmore

5.0
North West Water Limited

Notes to the financial statements for the year ended 31 March 2017
1.Accounting policies Basis of preparation The financial statements have been prepared under the historical cost convention and in accordance with United Kingdom Accounting Standards and applicable company law.
The company meets the definition of a qualifying entity under FRS 100 (Financial Reporting Standard
Framework'. As such the recognition and measurement requirements of EU-adopted IFRS have been applied, with amendments where necessary in order to comply with Companies Act 2006 and The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 as these are Companies Act 2006 accounts.
The company did not trade during the current or prior year, and accordingly neither a profit nor a loss has
have been presented.
The financial statements are presented in sterling and all values are rounded to the nearest pound (?)
Going concern The company has net assets which the directors consider to be fully recoverable, and on this basis the directors believe it is appropriate to prepare the accounts on a going concern basis.
2.Operating profit There have been no employees of the company during the year, other than the directors (2016: nil, other than the directors). The company was not subject to an audit in either year and there were no non-audit services provided by

3.Share capital 2017 2016
Allotted, called up and unpaid 3 ordinary shares of ?1.00 each 3 3
4.Ultimate parent undertaking As at 31 March 2017, the company's immediate parent undertaking is UU Group Limited, a company incorporated in England and Wales In the directors' opinion, the company's ultimate parent undertaking and controlling party is United
The smallest group in which the results of the company are consolidated is that headed by United Utilities
Company Secretary, United Utilities PLC, Haweswater House, Lingley Mere Business Park, Lingley Green Avenue, Great Sankey, Warrington, WAS 3LP. The largest group in which the results of the company are consolidated is that headed by United Utilities
from: The Company Secretary, United Utilities Group PLC, Haweswater House, Lingley Mere Business Park, Lingley Green Avenue, Great Sankey, Warrington, WAS 3LP.

Directors Report 3

Directors' report

The directors present their report and unaudited financial statements for the year ended 31 March 2016 for
England and Wales.
The directors' report has been prepared in accordance with the provisions applicable to companies entitled

The company is exempt from the requirement for an audit under section 480 of the Companies Act 2006.
Strategic report The company meets the size criteria as a small company and is therefore not required to provide a strategic report.
Principal activities and review of business The company did not trade during the current or prior year and consequently no income statement has been presented.
Going concern The directors' considerations in preparing these financial statements on a going concern basis are set out in note I.
Directors The directors who held office during the year and to date are given below: JL Gilmore UU Secretariat Limited During the year directors' and officers' liability insurance was in force.

JL Gilmore Director 2016-08-01 00:00:00

3.0
North West Water Limited

Statement of directors' responsibilities in respect of the

The directors are responsible for preparing the directors' report and the financial statements in accordance

Company law requires the directors to prepare financial statements for each financial year. Under that law
applicable law (UK Generally Accepted Accounting Practice), including FRS 101 Reduced Disclosure Framework.
Under company law the directors must not approve the financial statements unless they are satisfied that they
that period. In preparing these financial statements, the directors are required to: ?select suitable accounting policies and then apply them consistently; ?make judgements and estimates that are reasonable and prudent; ?state whether applicable UK Accounting Standards have been followed, subject to any material
?prepare the financial statements on the going concern basis unless it is inappropriate to presume that the

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain
company and enable them to ensure that the financial statements comply with the Companies Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the company and to prevent and detect fraud and other irregularities.

4.0
North West Water Limited

Statement of financial position at 31 March
Sheet1 For the year ended 31 March 2016 the company was entitled to exemption from audit under section 480 of
obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with

These accounts have been prepared in accordance with the provisions applicable to companies subject to

The financial statements of North West Water Limited, registered number 3528619, were approved by the

itta, JL Gilmore

5.0 North West Water Limited

Notes to the financial statements

1.Accounting policies Basis of accounting The financial statements have been prepared under the historical cost convention and in accordance with United Kingdom Accounting Standards and applicable company law.
The company meets the definition of a qualifying entity under FRS 100 (Financial Reporting Standard
Framework'. As such the recognition and measurement requirements of EU-adopted IFRS have been applied, with amendments where necessary in order to comply with Companies Act 2006 and The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (SI 2008/410) as these are Companies Act 2006 accounts.
The company did not trade during the current or prior year, accordingly neither a profit nor a loss has been
been presented. Going concern The company has net assets which the directors consider to be fully recoverable and on this basis, the directors believe it is appropriate to prepare the accounts on a going concern basis.
2.Operating profit There have been no employees of the company during the year, other than the directors (2015: same). The
because a fair apportionment is not possible as services are provided to multiple entities. The company was not subject to an audit in either year and there were no non-audit services provided by

3.Share capital 2016 2015
Allotted, called up and unpaid 3 ordinary shares of ?1.00 each 3 3
4.Ultimate parent undertaking As at 31 March 2016 the company's immediate parent undertaking is UU Group Limited, a company incorporated in England and Wales In the directors' opinion, the company's ultimate parent undertaking and controlling party is United
The smallest group in which the results of the company are consolidated is that headed by United Utilities
Company Secretary, United Utilities PLC, Haweswater House, Lingley Mere Business Park, Lingley Green Avenue, Great Sankey, Warrington, WA5 3LP. The largest group in which the results of the company are consolidated is that headed by United Utilities
from: The Company Secretary, United Utilities Group PLC, Haweswater House, Lingley Mere Business Park, Lingley Green Avenue, Great Sankey, Warrington, WAS 3LP.

Directors Report 4

Directors' report

The directors present their report and unaudited financial statements for the year ended 31 March 2015.
The directors' report has been prepared in accordance with the provisions applicable to companies entitled

The company is exempt from the requirement for an audit under section 480 of the Companies Act 2006.
Strategic report The company meets the size criteria as a small company and is therefore not required to provide a strategic report.
Principal activities and review of business The company did not trade during the current or prior year and consequently no profit and loss account has been presented.
Going concern The directors' considerations in preparing these financial statements on a going concern basis are set out in note 1.
Directors The directors who held office during the year and to date are given below: JL Gilmore UU Secretariat Limited During the year directors' and officers' liability insurance was in force.

C1140An.4,
JL Gilmore Director L'o September 2015

3.0
North West Water Limited

Statement of directors' responsibilities in respect of the

The directors are responsible for preparing the directors' report and the financial statements in accordance

Company law requires the directors to prepare financial statements for each financial year. Under that law
applicable law (UK Generally Accepted Accounting Practice), including FRS 101 Reduced Disclosure Framework.
Under company law the directors must not approve the financial statements unless they are satisfied that
company for that period. In preparing these financial statements, the directors are required to: ?select suitable accounting policies and then apply them consistently; ?make judgements and estimates that are reasonable and prudent; ?state whether applicable UK Accounting Standards have been followed, subject to any material
?prepare the financial statements on the going concern basis unless it is inappropriate to presume that

The directors are responsible for keeping adequate accounting records that are sufficient to show and
position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the company and to prevent and detect fraud and other irregularities.

4.0
North West Water Limited

Directors Report 5

Directors' report The directors present their report and unaudited financial statements for the year ended 31 March 2014.
The directors' report has been prepared in accordance with the provisions applicable to companies entitled

The company is exempt from the requirement for an audit under section 480 of the Companies Act 2006.
Principal activities and review of business The company did not trade during the current or prior year and consequently no profit and loss account has been presented.
Going concern The directors' considerations in preparing these financial statements on a going concern basis are set out in note 1.
Directors The directors who held office during the year and to date are given below: JL Gilmore UU Secretariat Limited During the year directors' and officers' liability insurance was in force.

tAi
JL Gilmore Director 2014-08-01 00:00:00

3.0
North West Water Limited

Statement of directors' responsibilities in respect of the
statements
The directors are responsible for preparing the strategic report, the directors' report and the financial

Company law requires the directors to prepare financial statements for each financial year. Under that law
Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
?select suitable accounting policies and then apply them consistently; ?make judgments and accounting estimates that are reasonable and prudent; ?state whether applicable UK Accounting Standards have been followed, subject to any material
?prepare the financial statements on the going concern basis unless it is inappropriate to presume that

The directors are responsible for keeping adequate accounting records that are sufficient to show and
position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

4.0
North West Water Limited

Directors Report 6

DIRECTORS' REPORT
AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2000

COMPANY NUMBER: 3528619
I II 11 1 11 1111 TI 111 *J4IMGX16A JMA 0105 COMPANIES HOUSE 05/01/01
EDEMSA POWER LIMITED

CONTENTS Page

Directors' Report 3
Directors' Responsibilities Statement 4
Auditors' Report 5