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REGISTERED NUMBER: 08313370 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Aquavitrum Ltd

Aquavitrum Ltd (Registered number: 08313370)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Aquavitrum Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTOR: R A Ingram





REGISTERED OFFICE: Plot 6 Riverside Industrial Park
Coneger Road
Off Chickenhall Lane
Eastleigh
SO50 6JQ





REGISTERED NUMBER: 08313370 (England and Wales)





ACCOUNTANTS: Summit Accountants Limited
M.01 Tomorrow
MediaCityUK
Salford
Greater Manchester
M50 2AB

Aquavitrum Ltd (Registered number: 08313370)

Statement of Financial Position
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 42,071 44,530
Tangible assets 5 2,625,920 2,948,563
2,667,991 2,993,093

CURRENT ASSETS
Debtors 6 127,053 17,995
Prepayments and accrued income 43,278 48,745
Cash at bank 47,801 85,486
218,132 152,226
CREDITORS
Amounts falling due within one year 7 9,642,937 9,242,181
NET CURRENT LIABILITIES (9,424,805 ) (9,089,955 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(6,756,814

)

(6,096,862

)

CAPITAL AND RESERVES
Called up share capital 180 180
Share premium 249,920 249,920
Retained earnings (7,006,914 ) (6,346,962 )
SHAREHOLDERS' FUNDS (6,756,814 ) (6,096,862 )

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

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

Aquavitrum Ltd (Registered number: 08313370)

Statement of Financial Position - continued
31 December 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 28 August 2025 and were signed by:





R A Ingram - Director


Aquavitrum Ltd (Registered number: 08313370)

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

1. STATUTORY INFORMATION

Aquavitrum Ltd 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. 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 £.

Turnover
Turnover is recognised when, and to the extent that, the company obtains the right to consideration. The point of recognition is after the service has been performed, when the risk and rewards associated with the goods/services have been transferred or in accordance with contractual terms. Turnover excludes value added tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and trademarks are being amortised evenly over their useful life of 25, 20 and 10 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance and 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Aquavitrum Ltd (Registered number: 08313370)

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

2. ACCOUNTING POLICIES - continued

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
The accounts have been prepared on a going concern basis under the assumption that the company will continue to receive the support of its creditors, in particular the parent company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2024
and 31 December 2024 57,235
AMORTISATION
At 1 January 2024 12,705
Charge for year 2,459
At 31 December 2024 15,164
NET BOOK VALUE
At 31 December 2024 42,071
At 31 December 2023 44,530

Aquavitrum Ltd (Registered number: 08313370)

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

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2024 823,966 3,421,481 4,245,447
Additions 11,505 26,909 38,414
Disposals - (24,437 ) (24,437 )
At 31 December 2024 835,471 3,423,953 4,259,424
DEPRECIATION
At 1 January 2024 68,641 1,228,243 1,296,884
Charge for year 33,419 308,336 341,755
Eliminated on disposal - (5,135 ) (5,135 )
At 31 December 2024 102,060 1,531,444 1,633,504
NET BOOK VALUE
At 31 December 2024 733,411 1,892,509 2,625,920
At 31 December 2023 755,325 2,193,238 2,948,563

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 122,573 5,054
Other debtors 4,480 12,941
127,053 17,995

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 202,644 172,147
Amounts owed to group undertakings 8,963,639 8,573,716
Taxation and social security 40,943 11,206
Other creditors 435,711 485,112
9,642,937 9,242,181

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at 31 December 2024 the following amounts were owed to the directors by the company.
Director 1 = £1,311
No formal repayment terms have been agreed.

Aquavitrum Ltd (Registered number: 08313370)

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

9. ULTIMATE CONTROLLING PARTY

The parent company of Aquavitrum Limited is NDC Investments Limited.

The ultimate controlling party is the Ingram Famility Trust as this controls the parent company.