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Registered Number: 06047685
England & Northern Ireland

 

 

 

AQUATHERM INTERNATIONAL LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Directors Mr M J Edwards
Mr B Windt
Registered Number 06047685
Registered Office Winter Trees
Greenfield
Christmas Common
Oxfordshire
OX49 5HG
Accountants Denton Tavara Limited
61a High Street South
Rushden
NN10 0RA
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 March 2023.
Principal activities
Principal activity of the company during the financial year was of the sale and servicing of products in the water industry.
Directors
The directors who served the company throughout the year were as follows:
Mr M J Edwards
Mrs C L Edwards
Mr B Windt
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). 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 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 judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors 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.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Mr M J Edwards
Director
----------------------------------
Mr B Windt
Director

Date approved: 28 November 2023
2
Accountants report
You consider that the company is exempt from an audit for the year ended 31 March 2023 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.



....................................................
Denton Tavara Limited
61a High Street South
Rushden
NN10 0RA
28 November 2023
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 395    465 
395    465 
Current assets      
Stocks 4 34,000    28,750 
Debtors 5 4,205    3,936 
Cash at bank and in hand 14,415    10,182 
52,620    42,868 
Creditors: amount falling due within one year 6 (29,407)   (20,449)
Net current assets 23,213    22,419 
 
Total assets less current liabilities 23,608    22,884 
Creditors: amount falling due after more than one year 7 (22,689)   (34,593)
Net assets 919    (11,709)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 918    (11,710)
Shareholder's funds 919    (11,709)
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 November 2023 and were signed on its behalf by:


-------------------------------
Mr M J Edwards
Director
-------------------------------
Mr B Windt
Director
4
General Information
Aquatherm International Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 06047685, registration address Winter Trees, Greenfield, Christmas Common, Oxfordshire, OX49 5HG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 April 2022 1,933    1,933 
Additions  
Disposals  
At 31 March 2023 1,933    1,933 
Depreciation
At 01 April 2022 1,468    1,468 
Charge for year 70    70 
On disposals  
At 31 March 2023 1,538    1,538 
Net book values
Closing balance as at 31 March 2023 395    395 
Opening balance as at 01 April 2022 465    465 


4.

Stocks

2023
£
  2022
£
Closing Stocks and WIP 34,000    28,750 
34,000    28,750 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Directors' Current Accounts   3,936 
VAT 4,205   
4,205    3,936 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 4,783    7,657 
Bank Loans & Overdrafts 10,644    11,160 
Corporation Tax 12,579   
Accruals 1,400    1,400 
Other Creditors 1    (1)
VAT   233 
29,407    20,449 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans and Overdrafts 22,689    34,593 
22,689    34,593 

8.

Related Parties Transactions

During the year the Company sold products and service sunder licence from Mr M J Edwards who owns all the patents and intellectual property rights for the products. No charge was made by Mr M J Edwards during either year for the use of these.
5