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REGISTERED NUMBER: 04573678 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

AQUA TILING LTD
T/A
YORK VICTORIAN TILERS

AQUA TILING LTD (REGISTERED NUMBER: 04573678)
T/A YORK VICTORIAN TILERS

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AQUA TILING LTD
T/A YORK VICTORIAN TILERS

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTOR: M Taylor





REGISTERED OFFICE: Equinox House
Clifton Park Avenue
Shipton Road
York
YO30 5PA





REGISTERED NUMBER: 04573678 (England and Wales)





ACCOUNTANTS: Fortus North Limited
Equinox House
Clifton Park, Shipton Road
York
Yorkshire
YO30 5PA

AQUA TILING LTD (REGISTERED NUMBER: 04573678)
T/A YORK VICTORIAN TILERS

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,233 4,238

CURRENT ASSETS
Stocks 1,200 4,549
Debtors 5 2,295 254
Cash at bank 19,000 12,096
22,495 16,899
CREDITORS
Amounts falling due within one year 6 13,702 9,882
NET CURRENT ASSETS 8,793 7,017
TOTAL ASSETS LESS CURRENT LIABILITIES 12,026 11,255

PROVISIONS FOR LIABILITIES 614 511
NET ASSETS 11,412 10,744

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 11,411 10,743
11,412 10,744

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

AQUA TILING LTD (REGISTERED NUMBER: 04573678)
T/A YORK VICTORIAN TILERS

BALANCE SHEET - continued
31 OCTOBER 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 12 February 2024 and were signed by:





M Taylor - Director


AQUA TILING LTD (REGISTERED NUMBER: 04573678)
T/A YORK VICTORIAN TILERS

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023


1. STATUTORY INFORMATION

Aqua Tiling 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.

These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on cost

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.

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.

AQUA TILING LTD (REGISTERED NUMBER: 04573678)
T/A YORK VICTORIAN TILERS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


2. ACCOUNTING POLICIES - continued

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 November 2022
and 31 October 2023 2,891 2,376 15,999 21,266
DEPRECIATION
At 1 November 2022 1,343 1,831 13,854 17,028
Charge for year 387 82 536 1,005
At 31 October 2023 1,730 1,913 14,390 18,033
NET BOOK VALUE
At 31 October 2023 1,161 463 1,609 3,233
At 31 October 2022 1,548 545 2,145 4,238

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,960 -
Other debtors 335 254
2,295 254

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 6,046 6,390
Other creditors 7,656 3,492
13,702 9,882

AQUA TILING LTD (REGISTERED NUMBER: 04573678)
T/A YORK VICTORIAN TILERS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


7. DIRECTORS' TRANSACTIONS

As at 31 October 2023, included in "Other creditors" is £554 (2022: £1,064) owed to the director.