IRIS Accounts Production v25.4.0.155 07202651 Board of Directors 1.5.24 30.4.25 30.4.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07202651 2024-04-30 07202651 2025-04-30 07202651 2024-05-01 2025-04-30 07202651 2023-04-30 07202651 2023-05-01 2024-04-30 07202651 2024-04-30 07202651 ns15:EnglandWales 2024-05-01 2025-04-30 07202651 ns14:PoundSterling 2024-05-01 2025-04-30 07202651 ns10:Director1 2024-05-01 2025-04-30 07202651 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07202651 ns10:SmallEntities 2024-05-01 2025-04-30 07202651 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 07202651 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 07202651 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 07202651 ns10:FullAccounts 2024-05-01 2025-04-30 07202651 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 07202651 ns10:Director2 2024-05-01 2025-04-30 07202651 ns10:RegisteredOffice 2024-05-01 2025-04-30 07202651 ns5:CurrentFinancialInstruments 2025-04-30 07202651 ns5:CurrentFinancialInstruments 2024-04-30 07202651 ns5:ShareCapital 2025-04-30 07202651 ns5:ShareCapital 2024-04-30 07202651 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 07202651 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 07202651 ns5:LeaseholdImprovements 2024-05-01 2025-04-30 07202651 ns5:PlantMachinery 2024-05-01 2025-04-30 07202651 ns5:FurnitureFittings 2024-05-01 2025-04-30 07202651 ns5:MotorVehicles 2024-05-01 2025-04-30 07202651 ns5:ComputerEquipment 2024-05-01 2025-04-30 07202651 ns5:LandBuildings 2024-04-30 07202651 ns5:LeaseholdImprovements 2024-04-30 07202651 ns5:PlantMachinery 2024-04-30 07202651 ns5:LandBuildings 2024-05-01 2025-04-30 07202651 ns5:LandBuildings 2025-04-30 07202651 ns5:LeaseholdImprovements 2025-04-30 07202651 ns5:PlantMachinery 2025-04-30 07202651 ns5:LandBuildings 2024-04-30 07202651 ns5:LeaseholdImprovements 2024-04-30 07202651 ns5:PlantMachinery 2024-04-30 07202651 ns5:FurnitureFittings 2024-04-30 07202651 ns5:MotorVehicles 2024-04-30 07202651 ns5:ComputerEquipment 2024-04-30 07202651 ns5:FurnitureFittings 2025-04-30 07202651 ns5:MotorVehicles 2025-04-30 07202651 ns5:ComputerEquipment 2025-04-30 07202651 ns5:FurnitureFittings 2024-04-30 07202651 ns5:MotorVehicles 2024-04-30 07202651 ns5:ComputerEquipment 2024-04-30 07202651 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 07202651 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 07202651 ns10:OrdinaryShareClass1 2025-04-30

REGISTERED NUMBER: 07202651 (England and Wales)

| Unaudited Financial Statements |

| For The Year Ended 30 April 2025 |

| for |

| Aquatech Survey Limited |

| Aquatech Survey Limited (Registered number: 07202651) |

Contents of the Financial Statements

For The Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Aquatech Survey Limited |

Company Information

For The Year Ended 30 April 2025

| DIRECTORS: | D J Milne

| Mrs H M Wuscher

| REGISTERED OFFICE: | 2 Cobbies Rock

| Epney

| Gloucestershire

| GL2 7LN

| REGISTERED NUMBER: | 07202651 (England and Wales)

| ACCOUNTANTS: | Kingscott Dix Limited

| Chartered Accountants

| Goodridge Court

| Goodridge Avenue

| Gloucester

| Gloucestershire

| GL2 5EN

| Aquatech Survey Limited (Registered number: 07202651) |

Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 197,919 |  | 214,282 |  |

CURRENT ASSETS

Debtors | 5 | 5,474 |  | 4,624 |  |

Cash at bank | 87,880 |  | 120,892 |  |

93,354 |  | 125,516 |  |

CREDITORS

Amounts falling due within one year | 6 | 91,427 |  | 90,528 |  |

NET CURRENT ASSETS | 1,927 |  | 34,988 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 199,846 |  | 249,270 |  |

PROVISIONS FOR LIABILITIES | 9,608 |  | 12,922 |  |

NET ASSETS | 190,238 |  | 236,348 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 190,138 |  | 236,248 |  |

SHAREHOLDERS' FUNDS | 190,238 |  | 236,348 |  |

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 14 January 2026 and were signed on its behalf by:

D J Milne - Director

| Aquatech Survey Limited (Registered number: 07202651) |

Notes to the Financial Statements

For The Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Aquatech Survey 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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| Tangible fixed assets

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

| Survey Vessels | - | 10% on cost

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 20% on reducing balance

| Boats | - | 15% on reducing balance

| No depreciation is provided on freehold land and buildings because in the directors opinion the real (inflation adjusted) estimated residual value is not less than the carrying value in the accounts.

| Aquatech Survey Limited (Registered number: 07202651) |

Notes to the Financial Statements - continued

For The Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Other financial assets

| Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

| Trade debtors, loans and other debtors that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and debtors'. Loans and debtors are measured at amortised cost using the effective interest method, less any impairment.

| Interest is recognised by applying the effective interest rate, except for short-term debtors when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in profit or loss.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Aquatech Survey Limited (Registered number: 07202651) |

Notes to the Financial Statements - continued

For The Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year. If not, they are presented as creditors falling due after more than one year. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless they are included in a hedging arrangement.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when, and only when, the company's obligations are discharged, cancelled, or they expire.

| 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 2 (2024 - 2 ) .

| Aquatech Survey Limited (Registered number: 07202651) |

Notes to the Financial Statements - continued

For The Year Ended 30 April 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Survey |  | Plant and

| property |  | Vessels |  | machinery

£ | £ | £ |

| COST

| At 1 May 2024

| and 30 April 2025 | 129,317 |  | 362,600 |  | 34,359 |  |

| DEPRECIATION

| At 1 May 2024 | - |  | 309,455 |  | 23,321 |  |

| Charge for year | - |  | 11,260 |  | 1,660 |  |

| At 30 April 2025 | - |  | 320,715 |  | 24,981 |  |

| NET BOOK VALUE

| At 30 April 2025 | 129,317 |  | 41,885 |  | 9,378 |  |

| At 30 April 2024 | 129,317 |  | 53,145 |  | 11,038 |  |

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Boats |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024

| and 30 April 2025 | 3,372 |  | 29,944 |  | 25,800 |  | 585,392 |  |

| DEPRECIATION

| At 1 May 2024 | 3,372 |  | 23,417 |  | 11,545 |  | 371,110 |  |

| Charge for year | - |  | 1,305 |  | 2,138 |  | 16,363 |  |

| At 30 April 2025 | 3,372 |  | 24,722 |  | 13,683 |  | 387,473 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  | 5,222 |  | 12,117 |  | 197,919 |  |

| At 30 April 2024 | - |  | 6,527 |  | 14,255 |  | 214,282 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | - |  | 960 |  |

| Other debtors | 5,474 |  | 3,664 |  |

5,474 |  | 4,624 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade creditors | - |  | 396 |  |

| Taxation and social security | (150 | ) | 15,360 |  |

| Other creditors | 91,577 |  | 74,772 |  |

91,427 |  | 90,528 |  |

| Aquatech Survey Limited (Registered number: 07202651) |

Notes to the Financial Statements - continued

For The Year Ended 30 April 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.25 |  | 30.4.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |