REGISTERED NUMBER: 14758237 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Aquatech Mechanical Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTOR:

Christos Poulos

REGISTERED OFFICE:

395-397 Woodchurch Road

Prenton

Wirral

CH42 8PF

REGISTERED NUMBER:

14758237 (England and Wales)

ACCOUNTANTS:

Cheryl Bostock & Company Accountants Limited

395-397 Woodchurch Road

Prenton

Birkenhead

Merseyside

FIXED ASSETS

Tangible assets

4

3,480

4,226

CURRENT ASSETS

Stocks

8,090

196

Debtors

5

26,879

26,779

Cash at bank

25,157

24,954

60,126

51,929

CREDITORS

Amounts falling due within one year

6

18,094

17,161

NET CURRENT ASSETS

42,032

34,768

TOTAL ASSETS LESS CURRENT LIABILITIES

45,512

38,994

PROVISIONS FOR LIABILITIES

7

676

845

NET ASSETS

44,836

38,149

CAPITAL AND RESERVES

Called up share capital

8

4

4

Retained earnings

44,832

38,145

SHAREHOLDERS' FUNDS

44,836

38,149

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 14 July 2025 and were signed by:

Christos Poulos - Director

1.	STATUTORY INFORMATION

Aquatech Mechanical 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

straight line over 3 years

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

312

3,750

1,723

5,785

Additions

-

-

856

856

At 31 March 2025

312

3,750

2,579

6,641

DEPRECIATION

At 1 April 2024

47

938

574

1,559

Charge for year

40

703

859

1,602

At 31 March 2025

87

1,641

1,433

3,161

NET BOOK VALUE

At 31 March 2025

225

2,109

1,146

3,480

At 31 March 2024

265

2,812

1,149

4,226

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

5,130

8,550

Other debtors

19,845

16,123

VAT

1,166

1,791

Prepayments

738

315

26,879

26,779

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,574

-

Tax

15,713

10,857

Directors' current accounts

807

296

Prepaid income

-

3,783

Accrued expenses

-

2,225

18,094

17,161

7.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

676

845

Deferred

tax

£

Balance at 1 April 2024

845

Credit to Income Statement during year

(169

)

Balance at 31 March 2025

676

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

1

2

2

1

Ordinary A

1

1

1

1

Ordinary B

1

1

1

4

4

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £16,000 were paid to the director .

Company owes director Mr C Poulos £807.07 as at 31st March 2025.

Dividends in year - Mr C Poulos £14,000.00 - Mrs K Todorova £2,000.00

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages two to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Cheryl Bostock & Company Accountants Limited

395-397 Woodchurch Road

Prenton

Birkenhead

Merseyside

14 July 2025