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REGISTERED NUMBER: 03215099 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

AQUA & AIR SYSTEMS LIMITED

AQUA & AIR SYSTEMS LIMITED (REGISTERED NUMBER: 03215099)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


AQUA & AIR SYSTEMS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Mr Stanley Joseph Maczka





SECRETARY: Mr Stanley Joseph Maczka





REGISTERED OFFICE: Unit 5
Eckersley Road Industrial Estate
Eckersley Road
Chelmsford
Essex
CM1 1SL





REGISTERED NUMBER: 03215099 (England and Wales)





ACCOUNTANTS: Ashford Louis
Chartered Certified Accountants
187 High Road Leyton
London
E15 2BY

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
AQUA & AIR SYSTEMS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aqua & Air Systems Limited for the year ended 30 June 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Aqua & Air Systems Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aqua & Air Systems Limited and state those matters that we have agreed to state to the director of Aqua & Air Systems Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Aqua & Air Systems Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aqua & Air Systems Limited. You consider that Aqua & Air Systems Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aqua & Air Systems Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Ashford Louis
Chartered Certified Accountants
187 High Road Leyton
London
E15 2BY


4 March 2025

AQUA & AIR SYSTEMS LIMITED (REGISTERED NUMBER: 03215099)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 847,528 875,315

CURRENT ASSETS
Debtors 5 538,570 438,150
Cash at bank and in hand 106,687 180,092
645,257 618,242
CREDITORS
Amounts falling due within one year 6 160,006 167,338
NET CURRENT ASSETS 485,251 450,904
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,332,779

1,326,219

CREDITORS
Amounts falling due after more than one
year

7

55,783

107,374
NET ASSETS 1,276,996 1,218,845

CAPITAL AND RESERVES
Called up share capital 80 80
Retained earnings 1,276,916 1,218,765
SHAREHOLDERS' FUNDS 1,276,996 1,218,845

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

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

The director acknowledges his 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.

AQUA & AIR SYSTEMS LIMITED (REGISTERED NUMBER: 03215099)

BALANCE SHEET - continued
30 JUNE 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 director and authorised for issue on 4 March 2025 and were signed by:





Mr Stanley Joseph Maczka - Director


AQUA & AIR SYSTEMS LIMITED (REGISTERED NUMBER: 03215099)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Aqua & Air Systems 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 represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods and services falling within the company's ordinary activities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 25% on reducing balance

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern


No material uncertainties related to events or conditions that may casts significant doubt on the ability of the company to continue as a going concern have been identified by the director.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

AQUA & AIR SYSTEMS LIMITED (REGISTERED NUMBER: 03215099)

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

4. TANGIBLE FIXED ASSETS
Freehold Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 July 2023 1,411,799 30,440 - 1,442,239
Additions - - 673 673
At 30 June 2024 1,411,799 30,440 673 1,442,912
DEPRECIATION
At 1 July 2023 536,484 30,440 - 566,924
Charge for year 28,236 - 224 28,460
At 30 June 2024 564,720 30,440 224 595,384
NET BOOK VALUE
At 30 June 2024 847,079 - 449 847,528
At 30 June 2023 875,315 - - 875,315

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 153,598 55,293
Other debtors 384,972 382,857
538,570 438,150

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 50,541 50,541
Trade creditors 42,915 80,569
Taxation and social security 51,707 27,884
Other creditors 14,843 8,344
160,006 167,338

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 55,783 107,374

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Bank loans 105,389 156,980

The bank loan is secured by a fixed charge over the freehold property of the company.

AQUA & AIR SYSTEMS LIMITED (REGISTERED NUMBER: 03215099)

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

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

30.6.24 30.6.23
£    £   
Mr Stanley Joseph Maczka
Balance outstanding at start of year 317,117 317,431
Amounts repaid (5,000 ) (314 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 312,117 317,117

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £10,000 (2023 - £25,000) were paid to the director .

At the balance sheet date, the director, Mr Maczka owed the company £312,117 (2023 - £317,117)

11. ULTIMATE CONTROLLING PARTY

During the current and previous years, the company was controlled by the director, Mr S Maczka by virtue of ownership of the entire issued share capital.