10527534 false Swimming teaching 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/2023-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2023-12-31 http://www.companieshouse.gov.uk/cd:Director1 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-12-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2023-12-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-12-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2023-12-31 http://www.companieshouse.gov.uk/2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/2023-12-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 10527534
The Aqua Academy Swim School Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/12/2024
Prepared By:
DBR Accounts Ltd
Association of Chartered Certified Accountants
1 Station Court
Station Approach
Wickford
Essex
SS11 7AT

The Aqua Academy Swim School Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/12/2024
DIRECTORS
Zoe Louise Gardner
REGISTERED OFFICE
26 Bishops Court Gardens
Chelmsford
Essex
CM2 6AZ
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 10527534
ACCOUNTANTS
DBR Accounts Ltd
Association of Chartered Certified Accountants
1 Station Court
Station Approach
Wickford
Essex
SS11 7AT

The Aqua Academy Swim School Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/12/2024
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

The Aqua Academy Swim School Ltd

BALANCE SHEET AT 31/12/2024
|  |  |  |  |  | 2024 |  |  |  | 2023
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 1,028 |  |  |  | 1,370
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 2,000 |  |  |  | 2,000 |  |
Cash at bank and in hand |  |  |  | 70,274 |  |  |  | 57,744 |  |
|  |  |  | 72,274 |  |  |  | 59,744 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 50,442 |  |  |  | 51,044 |  |
NET CURRENT ASSETS |  |  |  |  |  | 21,832 |  |  |  | 8,700
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 22,860 |  |  |  | 10,070
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 6 |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 22,760 |  |  |  | 9,970
SHAREHOLDERS' FUNDS |  |  |  |  |  | 22,860 |  |  |  | 10,070
For the year ending 31/12/2024 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 18/06/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Zoe Louise Gardner |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

The Aqua Academy Swim School Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/12/2024

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Going Concern
These financial statements have been prepared on the going concern basis. The director intends to support the company for the foreseeable future.

1c. Depreciation |  |
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipment |  | reducing balance 25%

1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

The Aqua Academy Swim School Ltd

1f. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are initially measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2024 |  | 2023
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 1 |  | 1

3. TANGIBLE FIXED ASSETS |  |  |  |
|  | Equipment |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/01/2024 |  | 7,651 |  | 7,651
At 31/12/2024 |  | 7,651 |  | 7,651
Depreciation |  |  |  |
At 01/01/2024 |  | 6,281 |  | 6,281
For the year |  | 342 |  | 342
At 31/12/2024 |  | 6,623 |  | 6,623
Net Book Amounts |  |  |  |
At 31/12/2024 |  | 1,028 |  | 1,028
At 31/12/2023 |  | 1,370 |  | 1,370

4. STOCK |  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 2,000 |  | 2,000
|  |  |  | 2,000 |  | 2,000

The Aqua Academy Swim School Ltd

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 3,432 |  | 1,207
Amounts due from group companies |  |  |  | 6,308 |  | 5,000
Directors current account |  |  |  | 25,933 |  | 28,496
Accruals |  |  |  | 7,110 |  | 6,990
Deferred income |  |  |  | 7,659 |  | 9,351
|  |  |  | 50,442 |  | 51,044

6. SHARE CAPITAL |  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Class 1 shares of £1 each |  |  |  | 100 |  | 100
|  |  |  | 100 |  | 100