Aqua Moving Services LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC344668

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		188		1,150

			188		1,150
CURRENT ASSETS
Debtors	5	308,480		474,308
Cash at bank and in hand		273,065		61,404

		581,545		535,712
Creditors: Amounts Falling Due Within One Year	6	(306,879 )		(307,936 )

NET CURRENT ASSETS (LIABILITIES)			274,666		227,776

TOTAL ASSETS LESS CURRENT LIABILITIES			274,854		228,926

NET ASSETS ATTRIBUTABLE TO MEMBERS			274,854		228,926

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		274,854		228,926

			274,854		228,926

			274,854		228,926

TOTAL MEMBERS' INTEREST
Amounts due from members			(240,329)		(180,813)
Loans and other debts due to members within one year			274,854		228,926

			34,525		48,113

Page 1

Page 2

Aqua Moving Services LLP

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

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

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Clearview Relocation Ltd

Designated Member

28/08/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Aqua Moving Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC344668 . The Registered Office is 1 Mill Court , Mill Lane , Newbury , Berkshire, RG14 5RE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

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. 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:

Computer Equipment

33% Straight line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 5 (2024: 5)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	37,507

As at 31 March 2025	37,507

Depreciation
As at 1 April 2024	36,357
Provided during the period	962

As at 31 March 2025	37,319

...CONTINUED

Page 3

Page 4

Aqua Moving Services LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	188

As at 1 April 2024	1,150

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	39,092	262,959
Prepayments and accrued income	20,037	14,372
Other debtors	4,167	3,945
VAT	4,855	12,219
Amounts due from members	240,329	180,813

	308,480	474,308

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	132,517	111,600
Other creditors	47,928	47,501
Accruals and deferred income	126,434	148,835

	306,879	307,936

Page 4