2023-03-01 2024-02-29 13923216 NEPTUNE AQUATICS (LW) LTD false 13923216 2023-03-01 2024-02-29 13923216 uk-bus:Director1 2023-03-01 2024-02-29 13923216 uk-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 13923216 uk-bus:SmallEntities 2023-03-01 2024-02-29 13923216 uk-bus:FullAccounts 2023-03-01 2024-02-29 13923216 uk-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 13923216 2023-03-01 13923216 2024-02-29 13923216 2023-02-28 xbrli:pure iso4217:GBP 13923216 2022-03-01 2023-02-28
Company Registration Number : 13923216 (England and Wales)
13923216
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2024-02-29
false
NEPTUNE AQUATICS (LW) LTD
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2023-03-01
NEPTUNE AQUATICS (LW) LTD
Unaudited filleted financial statements
For the year ended 29 February 2024
NEPTUNE AQUATICS (LW) LTD
Contents
For the year ended 29 February 2024

CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5


NEPTUNE AQUATICS (LW) LTD
Company Information
For the year ended 29 February 2024

Company registration number 13923216 (England and Wales)
Directors Oliver Lee
Zowie Lee
David Westbrook
Stephanie Westbrook
Registered office address 11a Church Street
Melksham
Wiltshire
United Kingdom
SN12 6LS
Accountant Barnett and Co Accountants Limited
Chartered Management Accountants
24A High Street, Melksham
Wiltshire
SN12 6LA
NEPTUNE AQUATICS (LW) LTD
Statement of Financial Position
For the year ended 29 February 2024

2024 2023
Notes £ £
Current assets
Debtors - 626
Cash and cash equivalents 272 952
272 1,578
Current liabilities
Creditors: Amounts falling due within one year (428) (750)
Corporation tax payable - (138)
(428) (888)
Net current (liabilities)/assets (156) 689
Total assets less current liabilities (156) 689
Net (liabilities)/assets (156) 689
Capital and reserves
Called up share capital 100 100
Retained earnings (256) 589
Shareholder's funds (156) 689
For the year ended 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 29 February 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 directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared 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.
Approved by the Board on 07 November 2024
.............................
Oliver Lee (Director)
Company registration number: 13923216
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2024-02-29 29 February 2024
2024 2023
£ £
Current Assets 272 1,578
Creditors: amounts falling due within one year (428) (888)
Net current assets (liabilities) (156) 689
Total assets less current liabilities (156) 689
Net Assets (liabilities) (156) 689
Capital and Reserves (156) 689
For the year ending 2/29/2024 the company was entitled to exemption 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. For the year ending 29-02-2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 07 November 2024 2024-11-07 and signed on behalf of the board,
.............................
Oliver Lee
Director
Company registration number: 13923216
NEPTUNE AQUATICS (LW) LTD
Notes to the Financial Statements
For the year ended 29 February 2024

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 11a Church Street, Melksham, Wiltshire, United Kingdom, SN12 6LS.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

(4) Employees
During the year, the average number of employees including director was 0 (2023 : 0).