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Registration number: 08089655

Aquamaintain Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Aquamaintain Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Aquamaintain Ltd

Company Information

Director | Mr Benjamin Kavanagh

Registered office | Aquamaintain Unit 1e, Lake View Fishery Old Hollow, Worth Crawley West Sussex RH10 4TA

Accountants | Maxcast Accountancy Ltd 33 Rook Way Horsham West Sussex RH12 5FR

Aquamaintain Ltd

(Registration number: 08089655)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 229,287 | 260,716
Current assets |  |  |
Debtors |  | 196,885 | 210,698
Creditors: Amounts falling due within one year | 5 | (249,169) | (282,259)
Net current liabilities |  | (52,284) | (71,561)
Total assets less current liabilities |  | 177,003 | 189,155
Creditors: Amounts falling due after more than one year | 5 | (84,151) | (148,310)
Net assets |  | 92,852 | 40,845
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 92,850 | 40,843
Shareholders' funds |  | 92,852 | 40,845

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Aquamaintain Ltd

(Registration number: 08089655)
Balance Sheet as at 31 August 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 January 2026

......................................... Mr Benjamin Kavanagh Director

Aquamaintain Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in the UK.

The address of its registered office is:
Aquamaintain
Unit 1e, Lake View Fishery
Old Hollow, Worth
Crawley
West Sussex
RH10 4TA
United Kingdom

These financial statements were authorised for issue by the director on 27 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Aquamaintain Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 10% reducing balance
Office equipment | 20% reducing balance
Vehicles | 20% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Aquamaintain Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 12 (2024 - 15).

Aquamaintain Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 September 2024 | 391,429 | 3,732 | 113,652 | 508,813
At 31 August 2025 | 391,429 | 3,732 | 113,652 | 508,813
Depreciation
At 1 September 2024 | 184,282 | 2,053 | 61,762 | 248,097
Charge for the year | 20,715 | 336 | 10,378 | 31,429
At 31 August 2025 | 204,997 | 2,389 | 72,140 | 279,526
Carrying amount
At 31 August 2025 | 186,432 | 1,343 | 41,512 | 229,287
At 31 August 2024 | 207,147 | 1,679 | 51,890 | 260,716

5 | Creditors

Creditors: amounts falling due within one year

Aquamaintain Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 6,895 | 7,728
Trade creditors |  | 23,987 | 48,728
Taxation and social security |  | 50,421 | 74,256
Accruals and deferred income |  | 5,945 | 1,404
Other creditors |  | 161,921 | 150,143
|  | 249,169 | 282,259

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 84,151 | 148,310