Registration number: 07673784

Aqua Technics Limited

(Registration number: 07673784)

Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Investment property	3	200,000	200,000
Current assets
Cash at bank and in hand		580	2,735
Creditors: Amounts falling due within one year	4	(59,401)	(82,460)
Net current liabilities		(58,821)	(79,725)
Net assets		141,179	120,275
Capital and reserves
Called up share capital		100	100
Retained earnings		141,079	120,175
Shareholders' funds		141,179	120,275

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 15 September 2025 and signed on its behalf by:
 

.........................................

Mr D Gray

Director

Aqua Technics Limited

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

1	Accounting policies

Statutory information

Aqua Technics Limited is a private company, limited by shares, domiciled in England and Wales, company number 07673784. The registered office is at Burnwood House, Great North Road, Rockley, Retford, DN22 0QW.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises rent receivable for the year

Tax

The tax expense for the period comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment properties are included at fair value. Gains are recognised in the statement of profit and loss. Deferred tax is provided on these gains at the rate expected to arise on the ultimate sale of the property.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

Aqua Technics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

3	Investment properties

	2024 £
At 1 January 2024	200,000
At 31 December 2024	200,000

The company's investment property is stated at fair value as determined by the directors. The original cost was £253,474.

4

Creditors

	2024 £	2023 £
Due within one year
Amounts due to related parties	44,892	38,892
Taxation and social security	5,836	5,559
Accruals and deferred income	1,194	950
Directors loan account	7,479	37,059
	59,401	82,460