REGISTERED NUMBER: 04684969 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Aquarius Scaffolding Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L S Gallagher

D Gallagher

REGISTERED OFFICE:

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

REGISTERED NUMBER:

04684969 (England and Wales)

ACCOUNTANTS:

CWF & Partners Ltd

Chartered Accountants

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

FIXED ASSETS

Tangible assets

5

77,162

95,694

CURRENT ASSETS

Stocks

7,556

6,797

Debtors

6

98,063

136,213

Cash at bank

-

3,759

105,619

146,769

CREDITORS

Amounts falling due within one year

7

64,420

108,790

NET CURRENT ASSETS

41,199

37,979

TOTAL ASSETS LESS CURRENT LIABILITIES

118,361

133,673

CREDITORS

Amounts falling due after more than one year

8

(41,756

)

(53,033

)

PROVISIONS FOR LIABILITIES

(19,291

)

(23,924

)

NET ASSETS

57,314

56,716

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

57,214

56,616

SHAREHOLDERS' FUNDS

57,314

56,716

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 directors acknowledge their 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 Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

L S Gallagher - Director

1.	STATUTORY INFORMATION

Aquarius Scaffolding Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Income is recognised during the year when the company provides goods and services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance and Straight line over 5 years

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

188,855

DEPRECIATION

At 1 April 2024

93,161

Charge for year

18,532

At 31 March 2025

111,693

NET BOOK VALUE

At 31 March 2025

77,162

At 31 March 2024

95,694

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

71,331

Transfer to ownership

(12,950

)

At 31 March 2025

58,381

DEPRECIATION

At 1 April 2024

19,163

Charge for year

13,042

Transfer to ownership

(8,853

)

At 31 March 2025

23,352

NET BOOK VALUE

At 31 March 2025

35,029

At 31 March 2024

52,168

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

16,695

9,322

Amounts owed by group undertakings

72,543

117,558

Other debtors

8,825

9,333

98,063

136,213

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

14,127

11,099

Hire purchase contracts and finance leases

6,096

8,767

Taxation and social security

21,651

7,280

Other creditors

22,546

81,644

64,420

108,790

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

7,824

13,005

Hire purchase contracts and finance leases

33,932

40,028

41,756

53,033

9.	ULTIMATE CONTROLLING PARTY

The company is jointly controlled by the directors, Mr L S Gallagher and Mr D Gallagher.