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REGISTERED NUMBER: 05389980















Unaudited Financial Statements for the Year Ended 30th April 2023

for

Aquarian Pools (Retail) Limited

Aquarian Pools (Retail) Limited (Registered number: 05389980)






Contents of the Financial Statements
for the Year Ended 30th April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aquarian Pools (Retail) Limited

Company Information
for the Year Ended 30th April 2023







DIRECTOR: V Lewis-Jacob





SECRETARY: Mrs T Lewis- Jacob





REGISTERED OFFICE: Beecroft Nurseries
Queen Anne Drive
Merley, Wimborne
Dorset
BH21 3BA





REGISTERED NUMBER: 05389980





ACCOUNTANTS: Sufraz & Co
13 Newton Road
Canford Cliffs
Poole
Dorset
BH13 7EX

Aquarian Pools (Retail) Limited (Registered number: 05389980)

Balance Sheet
30th April 2023

30.4.23 30.4.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 4,225 5,915
Tangible assets 5 - 2,809
4,225 8,724

CURRENT ASSETS
Stocks 2,092 4,410
Debtors 6 36,277 40,448
Cash at bank 54,651 59,316
93,020 104,174
CREDITORS
Amounts falling due within one year 7 (30,204 ) (47,113 )
NET CURRENT ASSETS 62,816 57,061
TOTAL ASSETS LESS CURRENT
LIABILITIES

67,041

65,785

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 66,941 65,685
SHAREHOLDERS' FUNDS 67,041 65,785

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2023 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.

Aquarian Pools (Retail) Limited (Registered number: 05389980)

Balance Sheet - continued
30th April 2023


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 22nd November 2023 and were signed by:





V Lewis-Jacob - Director


Aquarian Pools (Retail) Limited (Registered number: 05389980)

Notes to the Financial Statements
for the Year Ended 30th April 2023

1. STATUTORY INFORMATION

Aquarian Pools (Retail) Limited is a private company, limited by shares , registered in Not specified/Other. 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 in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery at 25% on a straight line basis.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Aquarian Pools (Retail) Limited (Registered number: 05389980)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2023

2. ACCOUNTING POLICIES - continued
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 3 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2022
and 30th April 2023 33,800
AMORTISATION
At 1st May 2022 27,885
Charge for year 1,690
At 30th April 2023 29,575
NET BOOK VALUE
At 30th April 2023 4,225
At 30th April 2022 5,915

Aquarian Pools (Retail) Limited (Registered number: 05389980)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2022
and 30th April 2023 21,489
DEPRECIATION
At 1st May 2022 18,680
Charge for year 2,809
At 30th April 2023 21,489
NET BOOK VALUE
At 30th April 2023 -
At 30th April 2022 2,809

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 32,526 40,448
Other debtors 3,751 -
36,277 40,448

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 11,489 1,775
Taxation and social security 13,364 27,755
Other creditors 5,351 17,583
30,204 47,113