REGISTERED NUMBER: 03108353 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 March 2025

for

Aquatic Control Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Van Nieuwenhuyzen

Mrs M J Van Nieuwenhuyzen

S J Randall

SECRETARY:

Mrs M J Van Nieuwenhuyzen

REGISTERED OFFICE:

Hall Farm

Main Street

Rampton

Retford

Nottinghamshire

DN22 0HR

REGISTERED NUMBER:

03108353 (England and Wales)

ACCOUNTANTS:

Xeinadin Humber Limited

117 - 119 Cleethorpe Road

Grimsby

North East Lincs

DN31 3ET

FIXED ASSETS

Intangible assets

4

10,360

11,655

Tangible assets

5

640,267

359,430

650,627

371,085

CURRENT ASSETS

Stocks

265,326

270,265

Debtors

6

1,200,574

1,129,975

Cash at bank

2,633,157

1,063,593

4,099,057

2,463,833

CREDITORS

Amounts falling due within one year

7

2,684,393

1,422,335

NET CURRENT ASSETS

1,414,664

1,041,498

TOTAL ASSETS LESS CURRENT LIABILITIES

2,065,291

1,412,583

CREDITORS

Amounts falling due after more than one year

8

(134,885

)

(110,794

)

PROVISIONS FOR LIABILITIES

(125,430

)

(82,560

)

NET ASSETS

1,804,976

1,219,229

CAPITAL AND RESERVES

Called up share capital

10,500

10,500

Share premium

3,500

3,500

Capital redemption reserve

500

500

Retained earnings

1,790,476

1,204,729

SHAREHOLDERS' FUNDS

1,804,976

1,219,229

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

Mrs M J Van Nieuwenhuyzen - Director

1.	STATUTORY INFORMATION

Aquatic Control Engineering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

33% on cost, 33% on reducing balance, 25% on reducing balance, 15% on reducing balance and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 29 March 2024

and 28 March 2025

12,950

AMORTISATION

At 29 March 2024

1,295

Charge for year

1,295

At 28 March 2025

2,590

NET BOOK VALUE

At 28 March 2025

10,360

At 28 March 2024

11,655

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Long

to

and

leasehold

property

fittings

£

£

£

COST

At 29 March 2024

37,035

79,828

77,162

Additions

-

125,824

25,404

At 28 March 2025

37,035

205,652

102,566

DEPRECIATION

At 29 March 2024

37,035

7,983

33,497

Charge for year

-

9,740

6,910

At 28 March 2025

37,035

17,723

40,407

NET BOOK VALUE

At 28 March 2025

-

187,929

62,159

At 28 March 2024

-

71,845

43,665

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 29 March 2024

380,290

61,646

635,961

Additions

238,705

-

389,933

At 28 March 2025

618,995

61,646

1,025,894

DEPRECIATION

At 29 March 2024

141,188

56,828

276,531

Charge for year

90,856

1,590

109,096

At 28 March 2025

232,044

58,418

385,627

NET BOOK VALUE

At 28 March 2025

386,951

3,228

640,267

At 28 March 2024

239,102

4,818

359,430

The net book value of assets held under finance leases or hire purchase contracts, included above, amounted to £78,932 (2024: £105,243).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.3.25

28.3.24

£

£

Trade debtors

1,181,316

1,108,695

Other debtors

19,258

21,280

1,200,574

1,129,975

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.3.25

28.3.24

£

£

Bank loans and overdrafts

89,791

114,864

Hire purchase contracts

62,060

25,139

Trade creditors

1,316,778

833,588

Taxation and social security

426,187

325,446

Other creditors

789,577

123,298

2,684,393

1,422,335

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.3.25

28.3.24

£

£

Bank loans

-

88,927

Hire purchase contracts

134,885

21,867

134,885

110,794

9.	SECURED DEBTS

The following secured debts are included within creditors:

28.3.25

28.3.24

£

£

Bank loans

89,791

203,791

Hire purchase contracts

196,945

47,006

286,736

250,797

Net obligations under finance leases and hire purchase contracts are secured on the assets to which they relate.