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Registered number: 14514318
Aquarius Homes Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Genio Accountants
33a Portsmouth Road
Southampton
Hampshire
SO19 9BA
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 14514318
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,283 13,228
Tangible Assets 5 2,430 3,416
14,713 16,644
CURRENT ASSETS
Debtors 6 4,597 1,828
Cash at bank and in hand 8,529 1,920
13,126 3,748
Creditors: Amounts Falling Due Within One Year 7 (28,438 ) (24,800 )
NET CURRENT ASSETS (LIABILITIES) (15,312 ) (21,052 )
TOTAL ASSETS LESS CURRENT LIABILITIES (599 ) (4,408 )
NET LIABILITIES (599 ) (4,408 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (699 ) (4,508 )
SHAREHOLDERS' FUNDS (599) (4,408)
For the year ending 31 March 2025 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
Mrs S Foote
Director
4th June 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Aquarius Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14514318 . The registered office is 33a Portsmouth Road, Southampton, Hampshire, SO19 9BA.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to the franchise fee. It is amortised over its estimated economic life of 15 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Furniture 25% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 14,173
As at 31 March 2025 14,173
Amortisation
As at 1 April 2024 945
Provided during the period 945
As at 31 March 2025 1,890
Net Book Value
As at 31 March 2025 12,283
As at 1 April 2024 13,228
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Page 3
5. Tangible Assets
Furniture
£
Cost
As at 1 April 2024 4,555
Additions 359
Disposals (234 )
As at 31 March 2025 4,680
Depreciation
As at 1 April 2024 1,139
Provided during the period 1,170
Disposals (59 )
As at 31 March 2025 2,250
Net Book Value
As at 31 March 2025 2,430
As at 1 April 2024 3,416
6. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 847 1,728
Other debtors 3,750 100
4,597 1,828
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 2,348 2,400
Amounts owed to group undertakings 18,000 -
Amounts owed to participating interests - 18,630
Other creditors 8,090 3,770
28,438 24,800
8. Share Capital
31 March 2025 31 March 2024
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
Page 3
Page 4
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mrs Sophie Foote - - 3,100 - 3,100
The above loan is unsecured, interest free and repayable on demand.
Page 4