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REGISTERED NUMBER: 06644258 (England and Wales)















AQUA ROD LISTA DRAIN (UK) LIMITED

Unaudited Financial Statements

for the Year Ended 31 July 2024






AQUA ROD LISTA DRAIN (UK) LIMITED (Registered number: 06644258)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AQUA ROD LISTA DRAIN (UK) LIMITED

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mrs S Ramsden
C J Ramsden





REGISTERED OFFICE: 1 Park View Court
St Paul's Road
Shipley
West Yorkshire





REGISTERED NUMBER: 06644258 (England and Wales)





ACCOUNTANTS: Maclean & Company
1 Park View Court
St Paul's Road
Shipley
West Yorkshire
BD18 3DZ

AQUA ROD LISTA DRAIN (UK) LIMITED (Registered number: 06644258)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 184,815 208,264

CURRENT ASSETS
Debtors 5 170,088 198,861
Cash at bank and in hand 228,909 180,170
398,997 379,031
CREDITORS
Amounts falling due within one year 6 79,216 77,697
NET CURRENT ASSETS 319,781 301,334
TOTAL ASSETS LESS CURRENT
LIABILITIES

504,596

509,598

CREDITORS
Amounts falling due after more than one
year

7

71,314

102,365
NET ASSETS 433,282 407,233

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 433,280 407,231
SHAREHOLDERS' FUNDS 433,282 407,233

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

AQUA ROD LISTA DRAIN (UK) LIMITED (Registered number: 06644258)

Balance Sheet - continued
31 July 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 11 April 2025 and were signed on its behalf by:





Mrs S Ramsden - Director


AQUA ROD LISTA DRAIN (UK) LIMITED (Registered number: 06644258)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

AQUA ROD LISTA DRAIN (UK) 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.
Motor vehicles - 25% on reducing balance
Equipment - 15% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

AQUA ROD LISTA DRAIN (UK) LIMITED (Registered number: 06644258)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Motor
vehicles Equipment Totals
£    £    £   
COST
At 1 August 2023 133,324 287,737 421,061
Additions 12,500 1,788 14,288
At 31 July 2024 145,824 289,525 435,349
DEPRECIATION
At 1 August 2023 102,276 110,521 212,797
Charge for year 10,887 26,850 37,737
At 31 July 2024 113,163 137,371 250,534
NET BOOK VALUE
At 31 July 2024 32,661 152,154 184,815
At 31 July 2023 31,048 177,216 208,264

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Equipment
£   
COST
At 1 August 2023
and 31 July 2024 155,000
DEPRECIATION
At 1 August 2023 23,250
Charge for year 19,762
At 31 July 2024 43,012
NET BOOK VALUE
At 31 July 2024 111,988
At 31 July 2023 131,750

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 164,088 192,861
Other debtors 6,000 6,000
170,088 198,861

AQUA ROD LISTA DRAIN (UK) LIMITED (Registered number: 06644258)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts 21,000 21,000
Trade creditors & accruals 15,455 30,768
Taxation 42,107 24,778
Other creditors 654 1,151
79,216 77,697

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 25,814 35,865
Hire purchase contracts 45,500 66,500
71,314 102,365

8. SECURED DEBTS

The following secured debts are included within creditors:

31.7.24 31.7.23
£    £   
Hire purchase contracts 66,500 87,500

The Hire purchase contract is secured against the asset to which it relates (note 7).