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Company Registration No. 11892750 (England and Wales)
Aqualight Training Limited Filleted accounts for the year ended 31 August 2023
Aqualight Training Limited Filleted accounts Contents
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Aqualight Training Limited Company Information for the year ended 31 August 2023
Directors
Graham Kitson Emmaline Kitson
Company Number
11892750 (England and Wales)
Registered Office
8a Glassthorpe Lane Harpole Northampton NN7 4DU
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
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Aqualight Training Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
8,251 
18,167 
Cash at bank and in hand
3,152 
2,220 
11,403 
20,387 
Creditors: amounts falling due within one year
(6,146)
(13,039)
Net current assets
5,257 
7,348 
Total assets less current liabilities
5,257 
7,348 
Creditors: amounts falling due after more than one year
(5,157)
(7,248)
Net assets
100 
100 
Capital and reserves
Called up share capital
100 
100 
Shareholders' funds
100 
100 
For the year ending 31 August 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 28 August 2024 and were signed on its behalf by
Graham Kitson Director Company Registration No. 11892750
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Aqualight Training Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Aqualight Training Limited is a private company, limited by shares, registered in England and Wales, registration number 11892750. The registered office is 8a Glassthorpe Lane, Harpole, Northampton, NN7 4DU.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,845 
3,607 
Amounts due from group undertakings etc.
2,406 
14,560 
8,251 
18,167 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
14 
19 
Taxes and social security
3,777 
11,418 
Other creditors
1,654 
275 
Accruals
701 
1,327 
6,146 
13,039 
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Aqualight Training Limited Notes to the Accounts for the year ended 31 August 2023
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
5,157 
7,248 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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