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Registered number: 08640868
Aqua Maintenance (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
TI Accountancy
74 Duke Street
Barrow In Furness
Cumbria
LA14 1RX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08640868
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 855 1,012
855 1,012
CURRENT ASSETS
Stocks 5 200 200
Debtors 6 4,509 4,469
Cash at bank and in hand 837 1,888
5,546 6,557
Creditors: Amounts Falling Due Within One Year 7 (879 ) (1,152 )
NET CURRENT ASSETS (LIABILITIES) 4,667 5,405
TOTAL ASSETS LESS CURRENT LIABILITIES 5,522 6,417
Creditors: Amounts Falling Due After More Than One Year 8 (5,519 ) (6,414 )
NET ASSETS 3 3
CAPITAL AND RESERVES
Called up share capital 9 3 3
SHAREHOLDERS' FUNDS 3 3
Page 1
Page 2
For the year ending 31 October 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Neil Hoskins
Director
19/02/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aqua Maintenance (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08640868 . The registered office is 27 Windrush , Highworth, Swindon, SN6 7DS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2023 3,038 16,065 333 718 20,154
As at 31 October 2024 3,038 16,065 333 718 20,154
Depreciation
As at 1 November 2023 2,220 16,065 333 524 19,142
Provided during the period 55 - - 102 157
As at 31 October 2024 2,275 16,065 333 626 19,299
...CONTINUED
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Page 4
Net Book Value
As at 31 October 2024 763 - - 92 855
As at 1 November 2023 818 - - 194 1,012
5. Stocks
2024 2023
£ £
Materials 200 200
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - (40 )
Other taxes and social security 4,509 4,509
4,509 4,469
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 19 11
Corporation tax 221 500
Directors' loan accounts 639 641
879 1,152
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,519 6,414
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
10. Controlling Party
The company's controlling party is Neil Hoskins by virtue of his ownership of 67% of the issued share capital in the company.
Page 4