Anglo Aquatic Plant Company Limited Filleted Accounts Cover
Anglo Aquatic Plant Company Limited
Company No. 00858170
Information for Filing with The Registrar
31 August 2024
Anglo Aquatic Plant Company Limited Balance Sheet Registrar
at
31 August 2024
Company No.
00858170
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
1,266,1521,093,151
1,266,1521,093,151
Current assets
Stocks
5
365,402340,866
Debtors
6
207,949233,070
Cash at bank and in hand
5,606170,104
578,957744,040
Creditors: Amount falling due within one year
7
(482,465)
(438,064)
Net current assets
96,492305,976
Total assets less current liabilities
1,362,6441,399,127
Creditors: Amounts falling due after more than one year
8
(283,320)
(300,867)
Provisions for liabilities
Deferred taxation
(97,652)
(104,569)
Net assets
981,672993,691
Capital and reserves
Called up share capital
300300
Revaluation reserve
9
313,746313,746
Profit and loss account
9
667,626679,645
Total equity
981,672993,691
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 August 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 responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 06 January 2025 and signed on its behalf by:
C.F. Everett
Director
06 January 2025
Anglo Aquatic Plant Company Limited Notes to the Accounts Registrar
for the year ended 31 August 2024
1
General information
Anglo Aquatic Plant Company Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 00858170
Its registered office is:
Strayfield Road
Enfield
Middlesex
EN2 9JE
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
3029
4
Tangible fixed assets
Land and buildings
Plant and machinery
Fixtures, fittings and equipment
Total
£
£
£
£
Cost or revaluation
At 1 September 2023
1,173,759742,02324,8831,940,665
Additions
225,000--225,000
Disposals
-
(13,762)
-
(13,762)
At 31 August 2024
1,398,759728,26124,8832,151,903
Depreciation
At 1 September 2023
197,676624,95524,883847,514
Charge for the year
11,79340,206-51,999
Disposals
-
(13,762)
-
(13,762)
At 31 August 2024
209,469651,39924,883885,751
Net book values
At 31 August 2024
1,189,29076,862-1,266,152
At 31 August 2023
976,083
117,068
-
1,093,151
5
Stocks
2024
2023
£
£
Finished goods
365,402340,866
365,402340,866
6
Debtors
2024
2023
£
£
Trade debtors
192,275216,643
Other debtors
15,67416,427
207,949233,070
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
73,1587,846
Trade creditors
50,75468,187
Taxes and social security
118,074
128,722
Other creditors
223,101211,290
Accruals and deferred income
17,37822,019
482,465438,064
8
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
40,79341,195
Other creditors
242,527259,672
283,320300,867
9
Reserves
Revaluation Reserve
Total other reserves
£
£
At 1 September 2022
313,746
313,746
At 31 August 2023 and 1 September 2023
313,746
313,746
At 31 August 2024
313,746313,746
Revaluation reserve - reflects the revaluation of property other than investment properties.
Profit and loss account - includes all current and prior period retained profits and losses.
Anglo Aquatic Plant Company Limited0085817031 August 202401 September 2023false06 January 2025BTCSoftware AP Solution 2024 11.1.0711.1.07true008581702023-09-012024-08-31008581702024-08-31008581702023-08-3100858170core:WithinOneYear2024-08-3100858170core:WithinOneYear2023-08-3100858170core:AfterOneYear2024-08-3100858170core:AfterOneYear2023-08-3100858170core:ShareCapital2024-08-3100858170core:ShareCapital2023-08-3100858170core:RevaluationReserve2024-08-3100858170core:RevaluationReserve2023-08-3100858170core:RetainedEarningsAccumulatedLosses2024-08-3100858170core:RetainedEarningsAccumulatedLosses2023-08-3100858170countries:UnitedKingdom2023-09-012024-08-3100858170bus:RegisteredOffice2023-09-012024-08-31008581702022-09-012023-08-3100858170core:LandBuildings2023-09-0100858170core:PlantMachinery2023-09-0100858170core:FurnitureFittingsToolsEquipment2023-09-01008581702023-09-0100858170core:LandBuildings2023-09-012024-08-3100858170core:PlantMachinery2023-09-012024-08-3100858170core:FurnitureFittingsToolsEquipment2023-09-012024-08-3100858170core:LandBuildings2024-08-3100858170core:PlantMachinery2024-08-3100858170core:FurnitureFittingsToolsEquipment2024-08-3100858170core:RevaluationReserve2022-09-0100858170core:OtherReservesSubtotal2022-09-0100858170core:RevaluationReserve2023-09-0100858170core:OtherReservesSubtotal2023-09-0100858170core:OtherReservesSubtotal2024-08-3100858170core:RevaluationReserve2023-09-012024-08-3100858170core:RetainedEarningsAccumulatedLosses2023-09-012024-08-3100858170bus:SmallEntities2023-09-012024-08-3100858170bus:FullAccounts2023-09-012024-08-3100858170bus:AuditExempt-NoAccountantsReport2023-09-012024-08-3100858170bus:Director12023-09-012024-08-3100858170bus:PrivateLimitedCompanyLtd2023-09-012024-08-31iso4217:GBPxbrli:pure