AQUILO FACILITIES LIMITED


Directors	Daniel Dwyer
	Nirvana Group Holdings Limited


Registered Address	Office 1 Ground Floor
	1 Oakhill Road
	Sevenoaks
	TN13 1NY


Registered Number	15426957 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5,399		-
			5,399		-
Current assets
Debtors	4	466,119		46,534
Cash at bank and on hand		172,854		8,735
		638,973		55,269
Creditors amounts falling due within one year	5	(583,518)		(42,459)
Net current assets (liabilities)			55,455		12,810
Total assets less current liabilities			60,854		12,810
Net assets			60,854		12,810
Capital and reserves
Called up share capital			200		200
Profit and loss account			60,654		12,610
Shareholders' funds			60,854		12,810

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 December 2025, and are signed on its behalf by:

Daniel Dwyer
Director
Registered Company No. 15426957

AQUILO FACILITIES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	5
	Office Equipment	5

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
Additions	710	5,309	6,019
At 31 March 25	710	5,309	6,019
Depreciation and impairment
Charge for year	106	514	620
At 31 March 25	106	514	620
Net book value
At 31 March 25	604	4,795	5,399
At 31 March 24	-	-	-

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	444,547	38,613
Other debtors	14,462	5,382
Prepayments and accrued income	7,110	2,539
Total	466,119	46,534

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	139,980	16,596
Taxation and social security	97,227	5,206
Other creditors	305,045	20,657
Accrued liabilities and deferred income	41,266	-
Total	583,518	42,459

6.	Related party transactions
	Included within other debtors within one year is an amount due to a related party - £14,040 (2024 - £100). Included within other creditors within one year is an amount due to a related party - £299,900 (2024 - £20,657).