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2024-05-31 14873924 dpl:GroupUndertakings 2023-05-16 2024-05-31 14873924 dpl:ParticipatingInterests 2023-05-16 2024-05-31 14873924 dpl:GroupUndertakings core:ListedExchangeTraded 2023-05-16 2024-05-31 14873924 core:ListedExchangeTraded 2023-05-16 2024-05-31 14873924 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-05-16 2024-05-31 14873924 core:UnlistedNon-exchangeTraded 2023-05-16 2024-05-31 14873924 core:NetGoodwill 2025-05-31 14873924 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 14873924 core:LandBuildings 2025-05-31 14873924 core:PlantMachinery 2025-05-31 14873924 core:Vehicles 2025-05-31 14873924 core:FurnitureFittings 2025-05-31 14873924 core:OfficeEquipment 2025-05-31 14873924 core:AfterOneYear 2025-05-31 14873924 core:WithinOneYear 2025-05-31 14873924 core:ListedExchangeTraded 2025-05-31 14873924 core:UnlistedNon-exchangeTraded 2025-05-31 14873924 core:ShareCapital 2025-05-31 14873924 core:SharePremium 2025-05-31 14873924 core:RevaluationReserve 2025-05-31 14873924 core:OtherReservesSubtotal 2025-05-31 14873924 core:RetainedEarningsAccumulatedLosses 2025-05-31 14873924 core:NetGoodwill 2024-05-31 14873924 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 14873924 core:LandBuildings 2024-05-31 14873924 core:PlantMachinery 2024-05-31 14873924 core:Vehicles 2024-05-31 14873924 core:FurnitureFittings 2024-05-31 14873924 core:OfficeEquipment 2024-05-31 14873924 core:AfterOneYear 2024-05-31 14873924 core:WithinOneYear 2024-05-31 14873924 core:ListedExchangeTraded 2024-05-31 14873924 core:UnlistedNon-exchangeTraded 2024-05-31 14873924 core:ShareCapital 2024-05-31 14873924 core:SharePremium 2024-05-31 14873924 core:RevaluationReserve 2024-05-31 14873924 core:OtherReservesSubtotal 2024-05-31 14873924 core:RetainedEarningsAccumulatedLosses 2024-05-31 14873924 core:NetGoodwill 2023-05-15 14873924 core:IntangibleAssetsOtherThanGoodwill 2023-05-15 14873924 core:LandBuildings 2023-05-15 14873924 core:PlantMachinery 2023-05-15 14873924 core:Vehicles 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Aquaculture Limited

Registered Number
14873924
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

Aquaculture Limited
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors | Jack Parr
| Daniel Lee Searle

Registered Address | 33 Church Street
| Coggeshall
| Colchester
| CO6 1TX

Registered Number | 14873924 (England and Wales)

Aquaculture Limited
Statement of Financial Position
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 100 |  |  |  | 100 |  |
Cash at bank and on hand |  | 811 |  |  |  | 662 |  |
|  | 911 |  |  |  | 762 |  |
Creditors amounts falling due within one year | 4 | (1,763) |  |  |  | (1,527) |  |
Net current assets (liabilities) |  |  |  | (852) |  |  |  | (765)
Total assets less current liabilities |  |  |  | (852) |  |  |  | (765)
Net assets |  |  |  | (852) |  |  |  | (765)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (952) |  |  |  | (865)
Shareholders' funds |  |  |  | (852) |  |  |  | (765)

- 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 9 October 2025, and are signed on its behalf by:
Daniel Lee Searle Director Registered Company No. 14873924

Aquaculture Limited
Notes to the Financial Statements
for the year ended 31 May 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.

| 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 (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 100 |  | 100
| Total | 100 |  | 100

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 802 |  | 567
| Accrued liabilities and deferred income | 961 |  | 960
| Total | 1,763 |  | 1,527