Company registration number 12203576 (England and Wales)
AQUALOGIX TECHNOLOGY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
AQUALOGIX TECHNOLOGY LIMITED
COMPANY INFORMATION
Directors
Mr J J Comfort
Mr K Hick
Mr P J Van Tenac
Mr P Vine
Company number
12203576
Registered office
Victoria House
178-180 Fleet Road
Fleet
Hampshire
GU51 4DA
Accountants
Kirk Rice LLP
Victoria House
178-180 Fleet Road
Fleet
Hampshire
GU51 4DA
AQUALOGIX TECHNOLOGY LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 6
AQUALOGIX TECHNOLOGY LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF AQUALOGIX TECHNOLOGY LIMITED FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aqualogix Technology Limited for the year ended 30 September 2024 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Aqualogix Technology Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Aqualogix Technology Limited and state those matters that we have agreed to state to the Board of Directors of Aqualogix Technology Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aqualogix Technology Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Aqualogix Technology 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 loss of Aqualogix Technology Limited. You consider that Aqualogix Technology 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 Aqualogix Technology 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.

Kirk Rice LLP
17 June 2025
Victoria House
178-180 Fleet Road
Fleet
Hampshire
GU51 4DA
AQUALOGIX TECHNOLOGY LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 2 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
4
21,134
30,027
Current assets
Debtors
5
61
2,675
Cash at bank and in hand
385
674
446
3,349
Creditors: amounts falling due within one year
6
(61,239)
(56,949)
Net current liabilities
(60,793)
(53,600)
Total assets less current liabilities
(39,659)
(23,573)
Creditors: amounts falling due after more than one year
7
(50,000)
(50,000)
Net liabilities
(89,659)
(73,573)
Capital and reserves
Called up share capital
104
5
Share premium account
36
36
Profit and loss reserves
(89,799)
(73,614)
Total equity
(89,659)
(73,573)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

AQUALOGIX TECHNOLOGY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2024
30 September 2024
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 17 June 2025 and are signed on its behalf by:
Mr J J Comfort
Director
Company registration number 12203576 (England and Wales)
AQUALOGIX TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 4 -
1
Accounting policies
Company information

Aqualogix Technology Limited is a private company limited by shares incorporated in England and Wales. The registered office is Victoria House, 178-180 Fleet Road, Fleet, Hampshire, GU51 4DA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Intangible fixed assets other than goodwill

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
5 year straight line
Patents & licences
15 year straight line
1.3
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the financial instrument.

Debtors

Debtors do not carry interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Creditors

Creditors are not interest bearing and are included at their nominal value.

AQUALOGIX TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
-
0
-
0
4
Intangible fixed assets
Software
Patents & licences
Total
£
£
£
Cost
At 1 October 2023 and 30 September 2024
43,300
3,500
46,800
Amortisation and impairment
At 1 October 2023
15,840
933
16,773
Amortisation charged for the year
8,660
233
8,893
At 30 September 2024
24,500
1,166
25,666
Carrying amount
At 30 September 2024
18,800
2,334
21,134
At 30 September 2023
27,460
2,567
30,027
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
61
2,675
AQUALOGIX TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 6 -
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
21,164
15,533
Other creditors
40,075
41,416
61,239
56,949
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
50,000
50,000
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