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REGISTERED NUMBER: 09560949 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2024

FOR

B AQUA AND ANIMAL FEEDS LIMITED

B AQUA AND ANIMAL FEEDS LIMITED (REGISTERED NUMBER: 09560949)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B AQUA AND ANIMAL FEEDS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: S Carrie
C Wilson





SECRETARY: S Carrie





REGISTERED OFFICE: Unit F
Opus 36
New Potter Grange Road
Goole
East Yorkshire
DN14 6BZ





REGISTERED NUMBER: 09560949 (England and Wales)





ACCOUNTANTS: Flemingate - Accountancy and Taxation
1 Village Courtyard
High Street
Holme on Spalding Moor
York
North Yorkshire
YO43 4AA

B AQUA AND ANIMAL FEEDS LIMITED (REGISTERED NUMBER: 09560949)

BALANCE SHEET
30TH APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 185,237 210,875

CURRENT ASSETS
Stocks 51,021 160,690
Debtors 5 180,844 218,481
Cash at bank and in hand 22,919 27,357
254,784 406,528
CREDITORS
Amounts falling due within one year 6 111,605 391,826
NET CURRENT ASSETS 143,179 14,702
TOTAL ASSETS LESS CURRENT
LIABILITIES

328,416

225,577

CREDITORS
Amounts falling due after more than one
year

7

160,638

238,972
NET ASSETS/(LIABILITIES) 167,778 (13,395 )

CAPITAL AND RESERVES
Called up share capital 120 120
Retained earnings 167,658 (13,515 )
SHAREHOLDERS' FUNDS 167,778 (13,395 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

B AQUA AND ANIMAL FEEDS LIMITED (REGISTERED NUMBER: 09560949)

BALANCE SHEET - continued
30TH APRIL 2024


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 Board of Directors and authorised for issue on 25th January 2025 and were signed on its behalf by:





S Carrie - Director


B AQUA AND ANIMAL FEEDS LIMITED (REGISTERED NUMBER: 09560949)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024

1. STATUTORY INFORMATION

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

B AQUA AND ANIMAL FEEDS LIMITED (REGISTERED NUMBER: 09560949)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 20 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1st May 2023 53,180 246,248 25,644 44,812 369,884
Additions - 3,329 1,211 - 4,540
At 30th April 2024 53,180 249,577 26,855 44,812 374,424
DEPRECIATION
At 1st May 2023 - 122,335 10,346 26,328 159,009
Charge for year - 19,086 2,476 8,616 30,178
At 30th April 2024 - 141,421 12,822 34,944 189,187
NET BOOK VALUE
At 30th April 2024 53,180 108,156 14,033 9,868 185,237
At 30th April 2023 53,180 123,913 15,298 18,484 210,875

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Plant and
machinery
£   
COST
At 1st May 2023
and 30th April 2024 86,926
DEPRECIATION
At 1st May 2023 36,750
Charge for year 7,526
At 30th April 2024 44,276
NET BOOK VALUE
At 30th April 2024 42,650
At 30th April 2023 50,176

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 126,001 160,358
Other debtors 54,843 24,968
Prepayments - 33,155
180,844 218,481

B AQUA AND ANIMAL FEEDS LIMITED (REGISTERED NUMBER: 09560949)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 39,011 30,220
Trade creditors 66,406 345,675
Social security and other taxes 354 6,007
VAT 1,386 3,438
Company credit card 63 895
Directors' current accounts 1,307 1,307
Accrued expenses 3,078 4,284
111,605 391,826

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Loan - The Maltings Organic
Treatment Limited 86,076 131,076
Loan - Business Interruption S cheme - 33,334
Loan - Mytum & Selby Waste Ltd 65,000 65,000
Loan - B Animal Feeds Ltd 9,562 9,562
160,638 238,972

Amounts falling due in more than five years:

Repayable by instalments
Loan - Business Interruption S cheme - 33,334
Loan - Mytum & Selby Waste Ltd 65,000 65,000
Loan - B Animal Feeds Ltd 9,562 9,562
74,562 107,896

8. RELATED PARTY DISCLOSURES

The company transacted with the director by way of an interest free loan account. The balance owing to the director at the balance sheet date was £ 1,307.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the director who owns 100% of the issued share capital.