AQUAFORCE PLUMBING SOLUTIONS LIMITED

AQUAFORCE PLUMBING SOLUTIONS LIMITED
Registered number:		04854560
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		340,115			331,664

Current assets
Stocks		375,087			230,881
Debtors	4	435,943			314,845
Cash at bank and in hand		163,762			400,602
		974,792			946,328

Creditors: amounts falling due within one year	5	(681,891)			(580,173)

Net current assets			292,901			366,155

Total assets less current liabilities			633,016			697,819

Creditors: amounts falling due after more than one year	6		(98,577)			(98,958)

Provisions for liabilities			(15,371)			(14,901)


Net assets			519,068			583,960

Capital and reserves
Called up share capital			2			2
Profit and loss account			519,066			583,958

Shareholders' funds			519,068			583,960

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




C E Wood
Director
Approved by the board on 4 December 2025

AQUAFORCE PLUMBING SOLUTIONS LIMITED
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land & Buildings			straight line over 50 years
	Equipment, fixtures & fittings			20% written down value
	Motor vehicles			25% written down value

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					27		25


3	Tangible fixed assets
		Land and buildings		Equipment, fixtures & fittings		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	321,340		254,382		81,104		656,826
	Additions	-		15,509		29,036		44,545
	At 31 August 2025	321,340		269,891		110,140		701,371

	Depreciation
	At 1 September 2024	73,200		202,350		49,612		325,162
	Charge for the year	7,298		13,664		15,132		36,094
	At 31 August 2025	80,498		216,014		64,744		361,256

	Net book value
	At 31 August 2025	240,842		53,877		45,396		340,115
	At 31 August 2024	248,140		52,032		31,492		331,664




4	Debtors					2025		2024
£							£

	Trade debtors					405,481		279,960
	Other debtors					30,462		34,885
						435,943		314,845


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					36,786		21,225
	Obligations under finance lease and hire purchase contracts					13,884		8,076
	Trade creditors					452,951		313,473
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					54,728		55,268
	Corporation tax					52,134		67,094
	Other taxes and social security costs					39,575		77,064
	Other creditors					31,833		37,973
						681,891		580,173


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					78,063		90,208
	Obligations under finance lease and hire purchase contracts					20,514		8,750
						98,577		98,958


7	Other information

	AQUAFORCE PLUMBING SOLUTIONS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	105 Redbrook Road
	Barnsley
	South Yorkshire
	S75 2RG