2023-07-212024-07-312024-07-31false15020292AQUA PRO POOL & SPA SPECIALIST 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AQUA PRO POOL & SPA SPECIALIST LTD

Registered Number
15020292
(England and Wales)

Unaudited Financial Statements for the Period ended
31 July 2024

AQUA PRO POOL & SPA SPECIALIST LTD
Company Information
for the period from 21 July 2023 to 31 July 2024

Director

Mr R Paine

Registered Address

48 Lower Pingle Road
Ashbourne
DE6 1TE

Registered Number

15020292 (England and Wales)
AQUA PRO POOL & SPA SPECIALIST LTD
Balance Sheet as at
31 July 2024

Notes

2024

£

£

Fixed assets
Tangible assets325,891
25,891
Current assets
Stocks4800
Debtors51,845
Cash at bank and on hand147,367
150,012
Creditors amounts falling due within one year6(146,068)
Net current assets (liabilities)3,944
Total assets less current liabilities29,835
Creditors amounts falling due after one year7(23,396)
Provisions for liabilities8(4,919)
Net assets1,520
Capital and reserves
Called up share capital100
Profit and loss account1,420
Shareholders' funds1,520
The financial statements were approved and authorised for issue by the Director on 24 January 2025, and are signed on its behalf by:
Mr R Paine
Director
Registered Company No. 15020292
AQUA PRO POOL & SPA SPECIALIST LTD
Notes to the Financial Statements
for the period ended 31 July 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.
Functional and presentation currency
The financial statements are presented in GBP sterling and this is the functional currency of the company.
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.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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 (%)Straight line (years)
Plant and machinery20-
Vehicles25-
Office Equipment-33
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

2024
Average number of employees during the year1
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
Additions65833,54530834,511
At 31 July 2465833,54530834,511
Depreciation and impairment
Charge for year1328,3851038,620
At 31 July 241328,3851038,620
Net book value
At 31 July 2452625,16020525,891
At 20 July 23----
4.Stocks

2024

£
Other stocks800
Total800
5.Debtors: amounts due within one year

2024

£
Prepayments and accrued income1,845
Total1,845
6.Creditors: amounts due within one year

2024

£
Taxation and social security16,036
Other creditors13,560
Accrued liabilities and deferred income116,472
Total146,068
Included in other creditors amounts due within one year is a liability under Hire Purchase/Finance Leases of £8,275.
7.Creditors: amounts due after one year

2024

£
Other creditors23,396
Total23,396
Included in other creditors amounts due after one year is a liability under Hire Purchase/Finance Leases of £23,396.
8.Provisions for liabilities

2024

£
Net deferred tax liability (asset)4,919
Total4,919