REGISTERED NUMBER: SC262031 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

AQUATERRA (GROUP) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Taylor

P A Robinson

F J Hall

N Whitton

SECRETARY:

Stronachs Secretaries Limited

REGISTERED OFFICE:

28 Albyn Place

Aberdeen

AB10 1YL

REGISTERED NUMBER:

SC262031 (Scotland)

FIXED ASSETS

Tangible assets

4

178,535

375,002

CURRENT ASSETS

Stocks

289,731

-

Debtors

5

6,638,307

5,148,876

Cash at bank and in hand

903,845

511,881

7,831,883

5,660,757

CREDITORS

Amounts falling due within one year

6

3,461,623

3,138,672

NET CURRENT ASSETS

4,370,260

2,522,085

TOTAL ASSETS LESS CURRENT LIABILITIES

4,548,795

2,897,087

PROVISIONS FOR LIABILITIES

33,921

-

NET ASSETS

4,514,874

2,897,087

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

4,514,774

2,896,987

SHAREHOLDERS' FUNDS

4,514,874

2,897,087

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 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 15 January 2026 and were signed on its behalf by:

S Taylor - Director

1.	STATUTORY INFORMATION

AquaTerra (Group) Limited is a private company, limited by shares , registered in Scotland. 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

-

50% on cost and 20% on cost

Fixtures and fittings

-

50% on cost and 20% on cost

Motor vehicles

-

25% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 38 (2024 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

1,077,146

194,356

34,550

1,306,052

Additions

83,894

6,451

3,917

94,262

At 30 April 2025

1,161,040

200,807

38,467

1,400,314

DEPRECIATION

At 1 May 2024

760,699

138,455

31,896

931,050

Charge for year

244,248

45,099

1,382

290,729

At 30 April 2025

1,004,947

183,554

33,278

1,221,779

NET BOOK VALUE

At 30 April 2025

156,093

17,253

5,189

178,535

At 30 April 2024

316,447

55,901

2,654

375,002

Tangible Fixed Assets are due to be revalued in the next financial year.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

2,558,664

1,780,013

Amounts owed by group undertakings

2,128,997

1,509,949

Amounts owed by participating interests

495,396

552,121

Other debtors

1,455,250

1,306,793

6,638,307

5,148,876

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade creditors

1,196,185

1,530,941

Amounts owed to group undertakings

658,823

658,823

Amounts owed to participating interests

300,398

301,148

Taxation and social security

587,121

42,348

Other creditors

719,096

605,412

3,461,623

3,138,672

7.	POST BALANCE SHEET EVENTS

Subsequent to the year end, the company underwent a group restructuring. On 22 July 2025 Aquaterra Integrated Services Limited acquired 100% share capital of AquaTerra Group Limited. Following this transaction, AquaTerra Integrated Services became the ultimate parent company.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.

The ultimate controlling party is Stephen Taylor.