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Company Registration No. 05249909 (England and Wales)
Aqualight UK Limited Filleted accounts for the year ended 31 August 2023
Aqualight UK Limited Filleted accounts Contents
Page
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Aqualight UK Limited Company Information for the year ended 31 August 2023
Directors
Graham Richard Kitson Emmaline April Kitson
Company Number
05249909 (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 UK Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
35,031 
3,789 
Current assets
Debtors
7,929 
16,711 
Cash at bank and in hand
77,348 
125,937 
85,277 
142,648 
Creditors: amounts falling due within one year
(91,279)
(105,633)
Net current (liabilities)/assets
(6,002)
37,015 
Total assets less current liabilities
29,029 
40,804 
Creditors: amounts falling due after more than one year
(29,027)
(37,822)
Net assets
2 
2,982 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
- 
2,980 
Shareholders' funds
2 
2,982 
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 14 August 2024 and were signed on its behalf by
Graham Richard Kitson Director Company Registration No. 05249909
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Aqualight UK Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Aqualight UK Limited is a private company, limited by shares, registered in England and Wales, registration number 05249909. 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.
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:
Plant & machinery
20% reducing balance
Motor vehicles
20% straight line
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.
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Aqualight UK Limited Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
8,437 
- 
8,437 
Additions
- 
40,000 
40,000 
At 31 August 2023
8,437 
40,000 
48,437 
Depreciation
At 1 September 2022
4,648 
- 
4,648 
Charge for the year
758 
8,000 
8,758 
At 31 August 2023
5,406 
8,000 
13,406 
Net book value
At 31 August 2023
3,031 
32,000 
35,031 
At 31 August 2022
3,789 
- 
3,789 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
1,455 
11,589 
Accrued income and prepayments
542 
- 
Other debtors
5,932 
5,122 
7,929 
16,711 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
27,764 
- 
VAT
18,666 
21,126 
Obligations under finance leases and hire purchase contracts
10,140 
- 
Trade creditors
5,108 
29,418 
Taxes and social security
12,086 
33,734 
Other creditors
8,030 
10,452 
Loans from directors
8,401 
8,676 
Accruals
1,084 
2,227 
91,279 
105,633 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
37,822 
Obligations under finance leases and hire purchase contracts
29,027 
- 
29,027 
37,822 
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Aqualight UK Limited Notes to the Accounts for the year ended 31 August 2023
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares A of £0.01 each
1 
1 
100 Ordinary shares B of £0.01 each
1 
1 
2 
2 
9
Average number of employees
During the year the average number of employees was 25 (2022: 20).
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