IRIS Accounts Production v25.4.12.37 07349821 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07349821 2024-12-31 07349821 2025-12-31 07349821 2025-01-01 2025-12-31 07349821 2023-12-31 07349821 2024-01-01 2024-12-31 07349821 2024-12-31 07349821 ns15:EnglandWales 2025-01-01 2025-12-31 07349821 ns14:PoundSterling 2025-01-01 2025-12-31 07349821 ns10:Director1 2025-01-01 2025-12-31 07349821 ns10:Director2 2025-01-01 2025-12-31 07349821 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07349821 ns10:SmallEntities 2025-01-01 2025-12-31 07349821 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07349821 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 07349821 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07349821 ns10:FullAccounts 2025-01-01 2025-12-31 07349821 ns10:RegisteredOffice 2025-01-01 2025-12-31 07349821 ns5:CurrentFinancialInstruments 2025-12-31 07349821 ns5:CurrentFinancialInstruments 2024-12-31 07349821 ns5:ShareCapital 2025-12-31 07349821 ns5:ShareCapital 2024-12-31 07349821 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 07349821 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 07349821 ns5:PlantMachinery 2025-01-01 2025-12-31 07349821 ns5:PlantMachinery 2024-12-31 07349821 ns5:FurnitureFittings 2024-12-31 07349821 ns5:MotorVehicles 2024-12-31 07349821 ns5:ComputerEquipment 2024-12-31 07349821 ns5:FurnitureFittings 2025-01-01 2025-12-31 07349821 ns5:MotorVehicles 2025-01-01 2025-12-31 07349821 ns5:ComputerEquipment 2025-01-01 2025-12-31 07349821 ns5:PlantMachinery 2025-12-31 07349821 ns5:FurnitureFittings 2025-12-31 07349821 ns5:MotorVehicles 2025-12-31 07349821 ns5:ComputerEquipment 2025-12-31 07349821 ns5:PlantMachinery 2024-12-31 07349821 ns5:FurnitureFittings 2024-12-31 07349821 ns5:MotorVehicles 2024-12-31 07349821 ns5:ComputerEquipment 2024-12-31 07349821 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 07349821 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 07349821 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Aqua BDS Limited

Aqua BDS Limited (Registered number: 07349821)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Aqua BDS Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | V Bhargava

| Mrs B Bhargava

| REGISTERED OFFICE: | The Coach House

| 1 Howard Road

| Reigate

| Surrey

| RH2 7JE

| REGISTERED NUMBER: | 07349821 (England and Wales)

| ACCOUNTANTS: | ACL & Co

| Chartered Certified Accountants

| The Coach House

| 1 Howard Road

| Reigate

| RH2 7JE

Aqua BDS Limited (Registered number: 07349821)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 71,511 |  | 78,604 |  |

CURRENT ASSETS

Debtors | 5 | 7,164 |  | 6,906 |  |

Cash at bank | 204,046 |  | 291,254 |  |

211,210 |  | 298,160 |  |

CREDITORS

Amounts falling due within one year | 6 | 54,612 |  | 89,563 |  |

NET CURRENT ASSETS | 156,598 |  | 208,597 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 228,109 |  | 287,201 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 227,909 |  | 287,001 |  |

228,109 |  | 287,201 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Aqua BDS Limited (Registered number: 07349821)

Balance Sheet - continued

31 December 2025

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 6 February 2026 and were signed on its behalf by:

V Bhargava - Director

Mrs B Bhargava - Director

Aqua BDS Limited (Registered number: 07349821)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Aqua BDS 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 | - | 25% on reducing balance

| 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 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 17,432 |  | 14,712 |  | 111,379 |  | 10,544 |  | 154,067 |  |

| Additions | 7,696 |  | - |  | - |  | 9,048 |  | 16,744 |  |

| At 31 December 2025 | 25,128 |  | 14,712 |  | 111,379 |  | 19,592 |  | 170,811 |  |

| DEPRECIATION

| At 1 January 2025 | 11,467 |  | 9,055 |  | 50,264 |  | 4,677 |  | 75,463 |  |

| Charge for year | 3,415 |  | 1,414 |  | 15,279 |  | 3,729 |  | 23,837 |  |

| At 31 December 2025 | 14,882 |  | 10,469 |  | 65,543 |  | 8,406 |  | 99,300 |  |

| NET BOOK VALUE

| At 31 December 2025 | 10,246 |  | 4,243 |  | 45,836 |  | 11,186 |  | 71,511 |  |

| At 31 December 2024 | 5,965 |  | 5,657 |  | 61,115 |  | 5,867 |  | 78,604 |  |

Aqua BDS Limited (Registered number: 07349821)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Tax | 775 |  | - |  |

| Prepayments | 6,389 |  | 6,906 |  |

7,164 |  | 6,906 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 45,459 |  | 80,760 |  |

| Tax | - |  | 2,145 |  |

| Social security and other taxes | 103 |  | 103 |  |

| Directors' current accounts | 7,573 |  | 5,141 |  |

| Accrued expenses | 1,477 |  | 1,414 |  |

54,612 |  | 89,563 |  |