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Company Registration No. 08415078 (England and Wales)
Aqua (NW) Limited Unaudited accounts for the year ended 31 March 2023
Aqua (NW) Limited Unaudited accounts Contents
Page
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Aqua (NW) Limited Company Information for the year ended 31 March 2023
Directors
Andrew Taylor Sue Taylor
Company Number
08415078 (England and Wales)
Registered Office
97 RIBCHESTER ROAD CLAYTON-LE-DALE BLACKBURN BB1 9HT
Accountants
JJL Accountants Limited 97 Ribchester Road Clayton le Dale Blackburn Lancashire BB1 9HT
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Aqua (NW) Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
1,000 
2,000 
Tangible assets
1,631 
2,175 
2,631 
4,175 
Current assets
Inventories
35,000 
35,000 
Debtors
14,732 
5,189 
Cash at bank and in hand
677 
886 
50,409 
41,075 
Creditors: amounts falling due within one year
(436,265)
(386,447)
Net current liabilities
(385,856)
(345,372)
Net liabilities
(383,225)
(341,197)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(383,325)
(341,297)
Shareholders' funds
(383,225)
(341,197)
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 March 2024 and were signed on its behalf by
Andrew Taylor Director Company Registration No. 08415078
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Aqua (NW) Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Aqua (NW) Limited is a private company, limited by shares, registered in England and Wales, registration number 08415078. The registered office is 97 RIBCHESTER ROAD, CLAYTON-LE-DALE, BLACKBURN, BB1 9HT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on reducing balance
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2022
10,000 
At 31 March 2023
10,000 
Amortisation
At 1 April 2022
8,000 
Charge for the year
1,000 
At 31 March 2023
9,000 
Net book value
At 31 March 2023
1,000 
At 31 March 2022
2,000 
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Aqua (NW) Limited Notes to the Accounts for the year ended 31 March 2023
5
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 April 2022
2,900 
At 31 March 2023
2,900 
Depreciation
At 1 April 2022
725 
Charge for the year
544 
At 31 March 2023
1,269 
Net book value
At 31 March 2023
1,631 
At 31 March 2022
2,175 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
14,732 
5,189 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
10,955 
12,400 
Trade creditors
10,962 
3,885 
Taxes and social security
16,222 
11,997 
Loans from directors
397,526 
357,665 
Accruals
600 
500 
436,265 
386,447 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 2 (2022: 3).
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