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Registered number: 06950352
Aquarius Training & Development Partners Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
TaxAssist Accountants
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 06950352
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 25,909 29,742
Cash at bank and in hand 5,302 3,559
31,211 33,301
Creditors: Amounts Falling Due Within One Year 6 (19,916 ) (17,648 )
NET CURRENT ASSETS (LIABILITIES) 11,295 15,653
TOTAL ASSETS LESS CURRENT LIABILITIES 11,295 15,653
Creditors: Amounts Falling Due After More Than One Year 7 - (1,676 )
NET ASSETS 11,295 13,977
CAPITAL AND RESERVES
Called up share capital 8 2,000 2,000
Income Statement 9,295 11,977
SHAREHOLDERS' FUNDS 11,295 13,977
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr John Morgan
Director
25/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aquarius Training & Development Partners Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06950352 . The registered office is 5 Palmerstone Crescent, Hawarden, Deeside, Flintshire, CH5 3SF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% RBM
Computer Equipment 33.33% RBM
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 1,811 1,021 2,832
As at 31 July 2023 1,811 1,021 2,832
Depreciation
As at 1 August 2022 1,811 1,021 2,832
As at 31 July 2023 1,811 1,021 2,832
Net Book Value
As at 31 July 2023 - - -
As at 1 August 2022 - - -
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Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 14,845
Other debtors 8,334 8,334
Other debtors (1) 14,845 -
VAT 2,730 4,073
Directors' loan accounts - 2,490
25,909 29,742
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,183 9,391
Corporation tax 896 2,627
Other taxes and social security 180 90
Net wages - 720
Other creditors - 450
Other creditors (1) (881 ) 3,096
Accruals and deferred income 1,576 1,274
Directors' loan accounts 14,962 -
19,916 17,648
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 1,676
- 1,676
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2,000 2,000
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