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Company Registration No. 14749719 (England and Wales)
WATER CREATIONS SWIM ACADEMY LTD Unaudited accounts for the period from 22 March 2023 to 31 March 2024
WATER CREATIONS SWIM ACADEMY LTD Unaudited accounts Contents
Page
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WATER CREATIONS SWIM ACADEMY LTD Company Information for the period from 22 March 2023 to 31 March 2024
Director
Cory Abrahams
Company Number
14749719 (England and Wales)
Registered Office
45 Macers Court Broxbourne EN10 6EA England
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
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WATER CREATIONS SWIM ACADEMY LTD Accountants' report
Accountants' report to the director of WATER CREATIONS SWIM ACADEMY LTD on the preparation of the unaudited statutory accounts for the period from 22 March 2023 to 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WATER CREATIONS SWIM ACADEMY LTD for the period from 22 March 2023 to 31 March 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of WATER CREATIONS SWIM ACADEMY LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of WATER CREATIONS SWIM ACADEMY LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WATER CREATIONS SWIM ACADEMY LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that WATER CREATIONS SWIM ACADEMY LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of WATER CREATIONS SWIM ACADEMY LTD. You consider that WATER CREATIONS SWIM ACADEMY LTD is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of WATER CREATIONS SWIM ACADEMY 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 accounts.
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN 31 July 2024
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WATER CREATIONS SWIM ACADEMY LTD Statement of financial position as at 31 March 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
2,386 
Current assets
Cash at bank and in hand
9,153 
Creditors: amounts falling due within one year
(447)
Net current assets
8,706 
Net assets
11,092 
Capital and reserves
Called up share capital
1 
Profit and loss account
11,091 
Shareholders' funds
11,092 
For the period ending 31 March 2024 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 director acknowledges his 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 and authorised for issue on 31 July 2024 and were signed on its behalf by
Cory Abrahams Director Company Registration No. 14749719
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WATER CREATIONS SWIM ACADEMY LTD Notes to the Accounts for the period from 22 March 2023 to 31 March 2024
1
Statutory information
WATER CREATIONS SWIM ACADEMY LTD is a private company, limited by shares, registered in England and Wales, registration number 14749719. The registered office is 45 Macers Court, Broxbourne, EN10 6EA, England.
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
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:
Computer equipment
25% Reducing balance
The principal accounting policies adopted in the preparation of the financial statements are set out below and 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.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 22 March 2023
- 
Additions
2,967 
At 31 March 2024
2,967 
Depreciation
Charge for the period
581 
At 31 March 2024
581 
Net book value
At 31 March 2024
2,386 
5
Creditors: amounts falling due within one year
2024 
£ 
VAT
217 
Taxes and social security
(74)
Accruals
304 
447 
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WATER CREATIONS SWIM ACADEMY LTD Notes to the Accounts for the period from 22 March 2023 to 31 March 2024
6
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Cory Abrahams
Director Loan account
- 
(3,032)
(3,032)
- 
- 
(3,032)
(3,032)
- 
7
Average number of employees
During the period the average number of employees was 1.
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