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Company No: 11297315 (England and Wales)

AGUA ENODO LIMITED

Unaudited Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

AGUA ENODO LIMITED

Unaudited Financial Statements

For the financial year ended 30 April 2025

Contents

AGUA ENODO LIMITED

BALANCE SHEET

As at 30 April 2025
AGUA ENODO LIMITED

BALANCE SHEET (continued)

As at 30 April 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 2,654 3,318
2,654 3,318
Current assets
Debtors 4 27,156 15,623
Cash at bank and in hand 1,214 6,557
28,370 22,180
Creditors: amounts falling due within one year 5 ( 14,214) ( 8,293)
Net current assets 14,156 13,887
Total assets less current liabilities 16,810 17,205
Net assets 16,810 17,205
Capital and reserves
Called-up share capital 6 100 100
Profit and loss account 16,710 17,105
Total shareholders' funds 16,810 17,205

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Agua Enodo Limited (registered number: 11297315) were approved and authorised for issue by the Board of Directors on 01 September 2025. They were signed on its behalf by:

S J Williams
Director
AGUA ENODO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
AGUA ENODO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Agua Enodo Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of ground water consultancy services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. 20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

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

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income. Included in other operating income is £395 of released ERDF grants and £490 of Cornwall Mining Alliance subsidy .

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 0 2

3. Tangible assets

Plant and machinery etc. Total
£ £
Cost
At 01 May 2024 6,404 6,404
At 30 April 2025 6,404 6,404
Accumulated depreciation
At 01 May 2024 3,086 3,086
Charge for the financial year 664 664
At 30 April 2025 3,750 3,750
Net book value
At 30 April 2025 2,654 2,654
At 30 April 2024 3,318 3,318

4. Debtors

2025 2024
£ £
Trade debtors 23,564 12,024
Other debtors 3,592 3,599
27,156 15,623

5. Creditors: amounts falling due within one year

2025 2024
£ £
Trade creditors 5,084 0
Other taxation and social security 5,835 4,887
Other creditors 3,295 3,406
14,214 8,293

6. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100

7. Related party transactions

Transactions with the entity's directors

2025 2024
£ £
Amounts owed by directors - Interest free 13 2,300

Advances

At the start of the year, the Directors owed £2,300 to the company. Advances were made of £13 and interim dividend of £2,300 declared during the year. At the balance sheet date £13 is due to the company.