Aquatrust Water & Ventilation Group Limited 15089475 true 2023-08-22 2024-08-31 2024-08-31 The principal activity of the company is Dormant Digita Accounts Production Advanced 6.30.9574.0 true P D Kenny M K Russell J Pickles 15089475 2023-08-22 2024-08-31 15089475 2024-08-31 15089475 bus:OrdinaryShareClass1 2024-08-31 15089475 core:ShareCapital 2024-08-31 15089475 core:CurrentFinancialInstruments 2024-08-31 15089475 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 15089475 bus:FRS102 2023-08-22 2024-08-31 15089475 bus:AuditExempt-NoAccountantsReport 2023-08-22 2024-08-31 15089475 bus:FullAccounts 2023-08-22 2024-08-31 15089475 bus:RegisteredOffice 2023-08-22 2024-08-31 15089475 bus:Director1 2023-08-22 2024-08-31 15089475 bus:Director2 2023-08-22 2024-08-31 15089475 bus:Director3 2023-08-22 2024-08-31 15089475 bus:OrdinaryShareClass1 2023-08-22 2024-08-31 15089475 bus:EntityHasNeverTraded 2023-08-22 2024-08-31 15089475 bus:PrivateLimitedCompanyLtd 2023-08-22 2024-08-31 15089475 countries:EnglandWales 2023-08-22 2024-08-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 15089475

Aquatrust Water & Ventilation Group Limited

Annual Report and Unaudited Financial Statements

for the Period from 22 August 2023 to 31 August 2024

 

Aquatrust Water & Ventilation Group Limited

(Registration number: 15089475)
Balance Sheet as at 31 August 2024

Note

2024
£

Current assets

 

Debtors

4

3

Capital and reserves

 

Called up share capital

5

3

Shareholders' funds

 

3

For the financial period ending 31 August 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 4 February 2025 and signed on its behalf by:
 

.........................................
P D Kenny
Director

 

Aquatrust Water & Ventilation Group Limited

Notes to the Unaudited Financial Statements for the Period from 22 August 2023 to 31 August 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Grange
92 Whitcliffe Road
Cleckheaton
West Yorkshire
BD19 3DR

These financial statements were authorised for issue by the Board on 4 February 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 disclosure and presentation requirements of Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentation currency is pound sterling.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Aquatrust Water & Ventilation Group Limited

Notes to the Unaudited Financial Statements for the Period from 22 August 2023 to 31 August 2024

Financial instruments

Classification
Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

 

3

Staff numbers

The average number of persons employed by the company (including directors) during the period was 3.

4

Debtors

Current

2024
£

Other debtors

3

 

3

5

Share capital

Allotted, called up and fully paid shares

2024

No.

£

Ordinary shares of £1 each

3

3