2023-07-012024-06-302024-06-30false09653540AQUAMARINE MEDIA LTD2024-11-29iso4217:GBPxbrli:pure096535402023-07-01096535402024-06-30096535402023-07-012024-06-30096535402022-07-01096535402023-06-30096535402022-07-012023-06-3009653540bus:SmallEntities2023-07-012024-06-3009653540bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3009653540bus:FullAccounts2023-07-012024-06-3009653540bus:PrivateLimitedCompanyLtd2023-07-012024-06-3009653540core:WithinOneYear2024-06-3009653540core:AfterOneYear2024-06-3009653540core:WithinOneYear2023-06-3009653540core:AfterOneYear2023-06-3009653540core:ShareCapital2024-06-3009653540core:SharePremium2024-06-3009653540core:RevaluationReserve2024-06-3009653540core:OtherReservesSubtotal2024-06-3009653540core:RetainedEarningsAccumulatedLosses2024-06-3009653540core:ShareCapital2023-06-3009653540core:SharePremium2023-06-3009653540core:RevaluationReserve2023-06-3009653540core:OtherReservesSubtotal2023-06-3009653540core:RetainedEarningsAccumulatedLosses2023-06-3009653540core:LandBuildings2024-06-3009653540core:PlantMachinery2024-06-3009653540core:Vehicles2024-06-3009653540core:FurnitureFittings2024-06-3009653540core:OfficeEquipment2024-06-3009653540core:NetGoodwill2024-06-3009653540core:IntangibleAssetsOtherThanGoodwill2024-06-3009653540core:ListedExchangeTraded2024-06-3009653540core:UnlistedNon-exchangeTraded2024-06-3009653540core:LandBuildings2023-06-3009653540core:PlantMachinery2023-06-3009653540core:Vehicles2023-06-3009653540core:FurnitureFittings2023-06-3009653540core:OfficeEquipment2023-06-3009653540core:NetGoodwill2023-06-3009653540core:IntangibleAssetsOtherThanGoodwill2023-06-3009653540core:ListedExchangeTraded2023-06-3009653540core:UnlistedNon-exchangeTraded2023-06-3009653540core:LandBuildings2023-07-012024-06-3009653540core:PlantMachinery2023-07-012024-06-3009653540core:Vehicles2023-07-012024-06-3009653540core:FurnitureFittings2023-07-012024-06-3009653540core:OfficeEquipment2023-07-012024-06-3009653540core:NetGoodwill2023-07-012024-06-3009653540core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3009653540core:ListedExchangeTraded2023-07-012024-06-3009653540core:UnlistedNon-exchangeTraded2023-07-012024-06-3009653540core:MoreThanFiveYears2023-07-012024-06-3009653540core:Non-currentFinancialInstruments2024-06-3009653540core:Non-currentFinancialInstruments2023-06-3009653540dpl:CostSales2023-07-012024-06-3009653540dpl:DistributionCosts2023-07-012024-06-3009653540core:LandBuildings2023-07-012024-06-3009653540core:PlantMachinery2023-07-012024-06-3009653540core:Vehicles2023-07-012024-06-3009653540core:FurnitureFittings2023-07-012024-06-3009653540core:OfficeEquipment2023-07-012024-06-3009653540dpl:AdministrativeExpenses2023-07-012024-06-3009653540core:NetGoodwill2023-07-012024-06-3009653540core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3009653540dpl:GroupUndertakings2023-07-012024-06-3009653540dpl:ParticipatingInterests2023-07-012024-06-3009653540dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3009653540core:ListedExchangeTraded2023-07-012024-06-3009653540dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3009653540core:UnlistedNon-exchangeTraded2023-07-012024-06-3009653540dpl:CostSales2022-07-012023-06-3009653540dpl:DistributionCosts2022-07-012023-06-3009653540core:LandBuildings2022-07-012023-06-3009653540core:PlantMachinery2022-07-012023-06-3009653540core:Vehicles2022-07-012023-06-3009653540core:FurnitureFittings2022-07-012023-06-3009653540core:OfficeEquipment2022-07-012023-06-3009653540dpl:AdministrativeExpenses2022-07-012023-06-3009653540core:NetGoodwill2022-07-012023-06-3009653540core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3009653540dpl:GroupUndertakings2022-07-012023-06-3009653540dpl:ParticipatingInterests2022-07-012023-06-3009653540dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3009653540core:ListedExchangeTraded2022-07-012023-06-3009653540dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3009653540core:UnlistedNon-exchangeTraded2022-07-012023-06-3009653540core:NetGoodwill2024-06-3009653540core:IntangibleAssetsOtherThanGoodwill2024-06-3009653540core:LandBuildings2024-06-3009653540core:PlantMachinery2024-06-3009653540core:Vehicles2024-06-3009653540core:FurnitureFittings2024-06-3009653540core:OfficeEquipment2024-06-3009653540core:AfterOneYear2024-06-3009653540core:WithinOneYear2024-06-3009653540core:ListedExchangeTraded2024-06-3009653540core:UnlistedNon-exchangeTraded2024-06-3009653540core:ShareCapital2024-06-3009653540core:SharePremium2024-06-3009653540core:RevaluationReserve2024-06-3009653540core:OtherReservesSubtotal2024-06-3009653540core:RetainedEarningsAccumulatedLosses2024-06-3009653540core:NetGoodwill2023-06-3009653540core:IntangibleAssetsOtherThanGoodwill2023-06-3009653540core:LandBuildings2023-06-3009653540core:PlantMachinery2023-06-3009653540core:Vehicles2023-06-3009653540core:FurnitureFittings2023-06-3009653540core:OfficeEquipment2023-06-3009653540core:AfterOneYear2023-06-3009653540core:WithinOneYear2023-06-3009653540core:ListedExchange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AQUAMARINE MEDIA LTD

Registered Number
09653540
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

AQUAMARINE MEDIA LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

MACKAY, Alona

Registered Address

5-7 Pellew Arcade Teign Street
Teignmouth
TQ14 8EB

Registered Number

09653540 (England and Wales)
AQUAMARINE MEDIA LTD
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3366524
366524
Current assets
Debtors426,26614,979
Cash at bank and on hand16,20427,211
42,47042,190
Creditors amounts falling due within one year5(34,374)(29,918)
Net current assets (liabilities)8,09612,272
Total assets less current liabilities8,46212,796
Creditors amounts falling due after one year6(7,962)(11,968)
Net assets500828
Capital and reserves
Called up share capital11
Profit and loss account499827
Shareholders' funds500828
The financial statements were approved and authorised for issue by the Director on 29 November 2024, and are signed on its behalf by:
MACKAY, Alona
Director
Registered Company No. 09653540
AQUAMARINE MEDIA LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 July 234757,1217,596
At 30 June 244757,1217,596
Depreciation and impairment
At 01 July 234756,5977,072
Charge for year-158158
At 30 June 244756,7557,230
Net book value
At 30 June 24-366366
At 30 June 23-524524
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables13,09813,022
Other debtors13,1681,957
Total26,26614,979
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables40371
Taxation and social security33,75928,199
Accrued liabilities and deferred income5751,348
Total34,37429,918
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts7,96211,968
Total7,96211,968