REGISTERED NUMBER: 05444900 (England and Wales)

CIRRUS AQUA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTOR:

C W J Somerville

SECRETARY:

H M Somerville

REGISTERED OFFICE:

Ross House

The Square

Stow On The Wold

Gloucestershire

GL54 1AF

REGISTERED NUMBER:

05444900 (England and Wales)

ACCOUNTANTS:

William Hinton Limited

Chartered Accountants

Ross House

The Square

Stow On The Wold

Gloucestershire

GL54 1AF

FIXED ASSETS

Tangible assets

4

9,919

27,093

CURRENT ASSETS

Debtors

5

3,990

41,807

Cash at bank

57,099

65,218

61,089

107,025

CREDITORS

Amounts falling due within one year

6

46,393

53,083

NET CURRENT ASSETS

14,696

53,942

TOTAL ASSETS LESS CURRENT LIABILITIES

24,615

81,035

CREDITORS

Amounts falling due after more than one year

7

12,555

48,946

NET ASSETS

12,060

32,089

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

12,058

32,087

SHAREHOLDERS' FUNDS

12,060

32,089

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 January 2026 and were signed by:

C W J Somerville - Director

1.	STATUTORY INFORMATION

Cirrus Aqua 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.

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.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the year comprises current 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 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.

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 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

and 30 April 2025

98,974

DEPRECIATION

At 1 May 2024

71,881

Charge for year

17,174

At 30 April 2025

89,055

NET BOOK VALUE

At 30 April 2025

9,919

At 30 April 2024

27,093

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

28,869

Other debtors

3,990

12,938

3,990

41,807

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

25,141

25,400

Hire purchase contracts

11,396

11,396

Taxation and social security

5,825

12,704

Other creditors

4,031

3,583

46,393

53,083

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

25,141

Hire purchase contracts

12,555

23,805

12,555

48,946