REGISTERED NUMBER: 10463336 (England and Wales)

AQUARIUS HOME CARE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

Mrs C Prendergast

REGISTERED OFFICE:

Fryern House

125 Winchester Road

Chandlers Ford

Hampshire

SO53 2DR

REGISTERED NUMBER:

10463336 (England and Wales)

ACCOUNTANTS:

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2DR

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aquarius Home Care Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Aquarius Home Care Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aquarius Home Care Limited and state those matters that we have agreed to state to the director of Aquarius Home Care Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aquarius Home Care Limited and its director for our work or for this report.

It is your duty to ensure that Aquarius Home Care Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Aquarius Home Care Limited. You consider that Aquarius Home Care Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aquarius Home Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2DR

22 December 2025

CURRENT ASSETS

Debtors

4

14,204

25,298

Cash at bank

1

46

14,205

25,344

CREDITORS

Amounts falling due within one year

5

16,646

19,978

NET CURRENT (LIABILITIES)/ASSETS

(2,441

)

5,366

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,441

)

5,366

CREDITORS

Amounts falling due after more than one year

6

12,067

14,392

NET LIABILITIES

(14,508

)

(9,026

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(14,509

)

(9,027

)

SHAREHOLDERS' FUNDS

(14,508

)

(9,026

)

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 director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 December 2025 and were signed by:

Mrs C Prendergast - Director

1.	STATUTORY INFORMATION

Aquarius Home Care Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 10463336 and its registered office address is Fryern House, 125 Winchester Road, Chandlers Ford, Hampshire SO53 2DR.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The presentation currency is £ sterling.

Going concern

The financial statements have been prepared on the going concern basis based on the director's review of the next 12 months from signing and the likelihood of new contracts being obtained and fulfilled during the next year.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date, and the amounts reports for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

The Director does not consider there to be any judgements (apart from those involving estimates) used to have had significant effect on amounts recognised in the financial statements.

Financial instruments

The company only has financial assets and liabilities of the kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

6,219

6,180

Directors' current accounts

7,985

19,118

14,204

25,298

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,326

2,271

Trade creditors

2,135

982

Corporation Tax

-

6,180

Other creditors

9,935

6,205

Accruals and deferred income

2,250

4,340

16,646

19,978

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

2,383

2,326

Bank loans - 2-5 years

7,502

7,324

Bank loans more than 5 years

2,182

4,742

12,067

14,392

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

2,182

4,742

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the company provided the director Mrs C Prendergast with a loan, the balance outstanding at the end of the year was £7,985 (2024: £19,118). Interest has been charged at HMRC's official rate.