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REGISTERED NUMBER: 06308556 (England and Wales)















Financial Statements for the Year Ended 31 July 2023

for

Eco-aqua Services Ltd

Eco-aqua Services Ltd (Registered number: 06308556)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

Eco-aqua Services Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTORS: D F Stewart
P G Odell
W I F Stewart





SECRETARY: D F Stewart





REGISTERED OFFICE: Dyno-Rod
1 Borrowdale Road
Corby
Northamptonshire
NN17 2DQ





REGISTERED NUMBER: 06308556 (England and Wales)





ACCOUNTANTS: CED Accountancy Services Limited
1 Lucas Bridge Business Park
1 Old Greens Norton Road
Towcester
Northamptonshire
NN12 8AX

Eco-aqua Services Ltd (Registered number: 06308556)

Abridged Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 120,343 139,652
120,343 139,652

CURRENT ASSETS
Stocks 113,115 114,823
Debtors 183,565 272,052
Cash at bank and in hand 413,912 200,000
710,592 586,875
CREDITORS
Amounts falling due within one year 474,990 307,954
NET CURRENT ASSETS 235,602 278,921
TOTAL ASSETS LESS CURRENT
LIABILITIES

355,945

418,573

CREDITORS
Amounts falling due after more than one year (160,169 ) (247,796 )

PROVISIONS FOR LIABILITIES (32,855 ) (29,303 )
NET ASSETS 162,921 141,474

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 162,821 141,374
SHAREHOLDERS' FUNDS 162,921 141,474

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Eco-aqua Services Ltd (Registered number: 06308556)

Abridged Balance Sheet - continued
31 July 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 28 February 2024 and were signed on its behalf by:





P G Odell - Director


Eco-aqua Services Ltd (Registered number: 06308556)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Eco-aqua Services Ltd 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on 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.

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.


Eco-aqua Services Ltd (Registered number: 06308556)

Notes to the Financial Statements - continued
for the Year Ended 31 July 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2022 - 47 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2022
and 31 July 2023 10,500
AMORTISATION
At 1 August 2022
and 31 July 2023 10,500
NET BOOK VALUE

At 31 July 2023 -
At 31 July 2022 -

Eco-aqua Services Ltd (Registered number: 06308556)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2022 471,251
Additions 32,596
Disposals (176,596 )
At 31 July 2023 327,251
DEPRECIATION
At 1 August 2022 331,599
Charge for year 34,198
Eliminated on disposal (158,889 )
At 31 July 2023 206,908
NET BOOK VALUE
At 31 July 2023 120,343
At 31 July 2022 139,652

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 August 2022 136,053
Additions 23,077
At 31 July 2023 159,130
DEPRECIATION
At 1 August 2022 52,918
Charge for year 21,745
At 31 July 2023 74,663
NET BOOK VALUE
At 31 July 2023 84,467
At 31 July 2022 83,135

Eco-aqua Services Ltd (Registered number: 06308556)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

6. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.7.23 31.7.22
£    £   
Net obligations repayable:
Within one year 41,700 32,123
Between one and five years 35,857 66,543
77,557 98,666

Non-cancellable operating leases
31.7.23 31.7.22
£    £   
Within one year 42,985 46,800
Between one and five years 39,596 35,747
82,581 82,547

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2023 and 31 July 2022:

31.7.23 31.7.22
£    £   
D F Stewart
Balance outstanding at start of year (6,013 ) (70 )
Amounts advanced 500 4,466
Amounts repaid (21,000 ) (10,409 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (26,513 ) (6,013 )

P G Odell
Balance outstanding at start of year 20,925 (68 )
Amounts advanced 1,309 43,897
Amounts repaid (50,344 ) (22,904 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (28,110 ) 20,925

Eco-aqua Services Ltd (Registered number: 06308556)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

W I F Stewart
Balance outstanding at start of year 52,868 (20 )
Amounts advanced 10,366 68,920
Amounts repaid (48,818 ) (16,032 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 14,416 52,868

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Eco-aqua Services Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Eco-aqua Services Ltd for the year ended 31 July 2023 which comprise the Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Eco-aqua Services Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Eco-aqua Services Ltd and state those matters that we have agreed to state to the Board of Directors of Eco-aqua Services Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eco-aqua Services Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Eco-aqua Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Eco-aqua Services Ltd. You consider that Eco-aqua Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Eco-aqua Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






CED Accountancy Services Limited
1 Lucas Bridge Business Park
1 Old Greens Norton Road
Towcester
Northamptonshire
NN12 8AX


28 February 2024