D-D The Aquarium Solution Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 05702059

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,000		20,000
Tangible Assets	5		41,923		50,391
Investments	6		105,243		105,243

			157,166		175,634
CURRENT ASSETS
Stocks	7	773,164		1,037,422
Debtors	8	1,429,959		871,664
Cash at bank and in hand		2,470,806		3,750,339

		4,673,929		5,659,425
Creditors: Amounts Falling Due Within One Year	9	(550,496 )		(519,797 )

NET CURRENT ASSETS (LIABILITIES)			4,123,433		5,139,628

TOTAL ASSETS LESS CURRENT LIABILITIES			4,280,599		5,315,262

NET ASSETS			4,280,599		5,315,262

CAPITAL AND RESERVES
Called up share capital	10		80		100
Income Statement			4,280,519		5,315,162

SHAREHOLDERS' FUNDS			4,280,599		5,315,262

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D-D The Aquarium Solution Limited

Statement of Financial Position (continued)

As At 31 December 2024

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

J D Saxby

Director

29/09/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

D-D The Aquarium Solution Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05702059 . The registered office is 1 Dukes Passage, Brighton, East Sussex, BN1 1BS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% straight line
Computer Equipment	20% straight line

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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D-D The Aquarium Solution Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2023: 20)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	50,000

As at 31 December 2024	50,000

Amortisation
As at 1 January 2024	30,000
Provided during the period	10,000

As at 31 December 2024	40,000

Net Book Value
As at 31 December 2024	10,000

As at 1 January 2024	20,000

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2024	23,590	128,209	71,602	41,415	264,816
Additions	3,930	-	6,053	6,028	16,011
Disposals	-	(28,454 )	-	-	(28,454 )

As at 31 December 2024	27,520	99,755	77,655	47,443	252,373

Depreciation
As at 1 January 2024	21,115	105,487	50,048	37,775	214,425
Provided during the period	1,264	4,415	10,556	3,180	19,415
Disposals	-	(23,390 )	-	-	(23,390 )

As at 31 December 2024	22,379	86,512	60,604	40,955	210,450

Net Book Value
As at 31 December 2024	5,141	13,243	17,051	6,488	41,923

As at 1 January 2024	2,475	22,722	21,554	3,640	50,391

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D-D The Aquarium Solution Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Investments

	Unlisted
	£
Cost
As at 1 January 2024	105,243

As at 31 December 2024	105,243

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	105,243

As at 1 January 2024	105,243

7. Stocks

	2024	2023
	£	£
Stock	773,164	1,037,422

8. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	701,688	617,283
Prepayments and accrued income	83,491	63,581
Other debtors	503,333	-
VAT	-	44,693
Directors' loan accounts	5,259	9,919
Amounts owed by group undertakings	132,840	132,840

	1,426,611	868,316
Due after more than one year
Corporation tax recoverable assets	3,348	3,348

	1,429,959	871,664

9. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	218,222	214,367
Corporation tax	208,699	101,419
Other taxes and social security	18,138	18,545
VAT	6,786	-
Other creditors	77,558	164,612
Pension payable	2,861	2,745
Accruals and deferred income	18,232	18,109

	550,496	519,797

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D-D The Aquarium Solution Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	80	100

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr J Saxby	9,919	-	4,661	-	5,258

The above loans are unsecured, interest free and repayable on demand.

12. Ultimate Controlling Party

The company's ultimate controlling party is J D Saxby by virtue of his ownership of 100% the issued share capital in the company.

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