Registration number: 04076400

Aequus Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Aequus Limited

Company Information

Directors

Mr I M Jolly Mrs A C Salisbury Cook Mrs J E Jolly

Company secretary

Mrs J E Jolly

Registered office

4 Stone Hatch Alfold Surrey GU6 8JF

Accountants

Sterlings Ltd Chartered AccountantsLawford House Albert Place London N3 1QA

Aequus Limited

(Registration number: 04076400)
Balance Sheet as at 21 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	638	851
Current assets
Cash at bank and in hand		152,943	150,843
Creditors: Amounts falling due within one year	5	(547)	(689)
Net current assets		152,396	150,154
Net assets		153,034	151,005
Capital and reserves
Called up share capital	6	2	2
Profit and loss account		153,032	151,003
Shareholders' funds		153,034	151,005

For the financial year ending 21 March 2025 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 prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 November 2025 and signed on its behalf by:
 

......................................... Mr I M Jolly Director

Aequus Limited

Notes to the Unaudited Financial Statements for the Year Ended 21 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4 Stone Hatch
Alfold
Surrey
GU6 8JF

These financial statements were authorised for issue by the Board on 27 November 2025.

2	Accounting policies

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Aequus Limited

Notes to the Unaudited Financial Statements for the Year Ended 21 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Aequus Limited

Notes to the Unaudited Financial Statements for the Year Ended 21 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 22 March 2024	3,126	3,126
At 21 March 2025	3,126	3,126
Depreciation
At 22 March 2024	2,275	2,275
Charge for the year	213	213
At 21 March 2025	2,488	2,488
Carrying amount
At 21 March 2025	638	638
At 21 March 2024	851	851

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	-	172
Accruals and deferred income	480	450
Other creditors	67	67
	547	689

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2

Aequus Limited

Notes to the Unaudited Financial Statements for the Year Ended 21 March 2025

7	Related party disclosures

As at the balance sheet date, Mr I M Jolly, a director of the company was owed the sum of £67 (2024 - £67).