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REGISTERED NUMBER: 06970269 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

A & J Aquajet Limited

A & J Aquajet Limited (Registered number: 06970269)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A & J Aquajet Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr L H Griffiths





REGISTERED OFFICE: 170 Pooltown Road
Ellesmere Port
Cheshire
CH65 7BY





REGISTERED NUMBER: 06970269 (England and Wales)





ACCOUNTANTS: Johnstone Howell & Co
104 Whitby Road
Ellesmere Port
Cheshire
CH65 0AB

A & J Aquajet Limited (Registered number: 06970269)

Balance Sheet
31 March 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Property, plant and equipment 4 5,078 14,171

CURRENT ASSETS
Debtors 5 163,925 135,482
Cash at bank and in hand 348 29,343
164,273 164,825
CREDITORS
Amounts falling due within one year 6 85,854 76,769
NET CURRENT ASSETS 78,419 88,056
TOTAL ASSETS LESS CURRENT
LIABILITIES

83,497

102,227

PROVISIONS FOR LIABILITIES 7 965 2,693
NET ASSETS 82,532 99,534

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 82,531 99,533
SHAREHOLDERS' FUNDS 82,532 99,534

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

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 10 September 2024 and were signed by:



Mr L H Griffiths - Director


A & J Aquajet Limited (Registered number: 06970269)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

A & J Aquajet Limited 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.

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

Revenue is recognised when the company has delivered the goods and services to the customer.

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 - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost and 15% on cost
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

A & J Aquajet Limited (Registered number: 06970269)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£ £ £ £ £
COST
At 1 April 2023
and 31 March 2024 31,716 3,333 96,010 650 131,709
DEPRECIATION
At 1 April 2023 29,921 3,331 83,638 648 117,538
Charge for year 1,391 - 7,702 - 9,093
At 31 March 2024 31,312 3,331 91,340 648 126,631
NET BOOK VALUE
At 31 March 2024 404 2 4,670 2 5,078
At 31 March 2023 1,795 2 12,372 2 14,171

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 133,228 133,128
Other debtors 30,697 2,354
163,925 135,482

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 7,055 -
Trade creditors 24,386 9,540
Taxation and social security 21,456 34,203
Other creditors 32,957 33,026
85,854 76,769

7. PROVISIONS FOR LIABILITIES
2024 2023
£ £
Deferred tax 965 2,693

Deferred tax
£
Balance at 1 April 2023 2,693
Provided during year (1,728 )
Balance at 31 March 2024 965

A & J Aquajet Limited (Registered number: 06970269)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
1 Ordinary Shares £1 1 1

9. RESERVES
Retained
earnings
£

At 1 April 2023 99,533
Deficit for the year (3,302 )
Dividends (13,700 )
At 31 March 2024 82,531

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr L H Griffiths.