IRIS Accounts Production v25.4.12.37 02210129 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 02210129 2024-12-31 02210129 2025-12-31 02210129 2025-01-01 2025-12-31 02210129 2023-12-31 02210129 2024-01-01 2024-12-31 02210129 2024-12-31 02210129 ns15:EnglandWales 2025-01-01 2025-12-31 02210129 ns14:PoundSterling 2025-01-01 2025-12-31 02210129 ns10:Director1 2025-01-01 2025-12-31 02210129 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02210129 ns10:SmallEntities 2025-01-01 2025-12-31 02210129 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02210129 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 02210129 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02210129 ns10:FullAccounts 2025-01-01 2025-12-31 02210129 ns5:ShareCapital 2025-12-31 02210129 ns5:ShareCapital 2024-12-31 02210129 ns5:SharePremium 2025-12-31 02210129 ns5:SharePremium 2024-12-31 02210129 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 02210129 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 02210129 ns5:LeaseholdImprovements 2025-01-01 2025-12-31 02210129 ns5:PlantMachinery 2025-01-01 2025-12-31 02210129 ns5:FurnitureFittings 2025-01-01 2025-12-31 02210129 ns5:MotorVehicles 2025-01-01 2025-12-31 02210129 ns5:LeaseholdImprovements 2024-12-31 02210129 ns5:PlantMachinery 2024-12-31 02210129 ns5:FurnitureFittings 2024-12-31 02210129 ns5:MotorVehicles 2024-12-31 02210129 ns5:LeaseholdImprovements 2025-12-31 02210129 ns5:PlantMachinery 2025-12-31 02210129 ns5:FurnitureFittings 2025-12-31 02210129 ns5:MotorVehicles 2025-12-31 02210129 ns5:LeaseholdImprovements 2024-12-31 02210129 ns5:PlantMachinery 2024-12-31 02210129 ns5:FurnitureFittings 2024-12-31 02210129 ns5:MotorVehicles 2024-12-31 02210129 ns5:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 02210129 ns5:CurrentFinancialInstruments 2025-12-31 02210129 ns5:CurrentFinancialInstruments 2024-12-31 02210129 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 02210129 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 02210129 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-12-31 02210129 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-12-31 02210129 ns5:Non-currentFinancialInstruments 2025-12-31 02210129 ns5:Non-currentFinancialInstruments 2024-12-31 02210129 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-12-31 02210129 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 02210129 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| AQUABLAST LIMITED |

AQUABLAST LIMITED (REGISTERED NUMBER: 02210129)

BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

ASSETS

FIXED ASSETS

Tangible assets | 4 | 102,023 |  | 111,184 |  |

CURRENT ASSETS

Stocks | 37,908 |  | 56,445 |  |

Debtors | 5 | 134,280 |  | 159,893 |  |

Cash at bank and in hand | 184 |  | 205 |  |

|  | 172,372 |  |  |  | 216,543 |  |

274,395 |  | 327,727 |  |

CAPITAL, RESERVES AND LIABILITIES

CAPITAL AND RESERVES

Called up share capital | 14,285 |  | 14,285 |  |

Share premium | 295,715 |  | 295,715 |  |

Retained earnings | (1,646,668 | ) | (1,564,297 | ) |

SHAREHOLDERS' FUNDS | (1,336,668 | ) | (1,254,297 | ) |

CREDITORS | 6 | 1,611,063 |  | 1,582,024 |  |

274,395 |  | 327,727 |  |

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.

AQUABLAST LIMITED (REGISTERED NUMBER: 02210129)

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 19 February 2026 and were signed on its behalf by:

AJ Watt - Director

AQUABLAST LIMITED (REGISTERED NUMBER: 02210129)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Aquablast Limited is a private company, limited by shares, registered in England and Wales. The company's registered office is Aquablast Building, Benacre Road, Beccles, Suffolk, NR34 7TQ.

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.

| Going concern basis

| The financial statements have been prepared on a going concern basis, the validity of which relies upon the continued support of the directors, company bankers and the creditors.

| Turnover

| Turnover represents invoiced sales of goods and services, net of returns, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Leasehold improvements | - | 10% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures, fittings and equipment | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

| 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.

AQUABLAST LIMITED (REGISTERED NUMBER: 02210129)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Basis of trading

| Some purchases of goods by the company are made on the terms that legal ownership shall not pass until payment. The financial statements have been drawn up on the basis that such ownership will be established in the normal course of trading.

| Contributions to pension funds

| The pension scheme is a defined contribution scheme externally maintained. The charge in the profit and loss account is the amount of the contributions paid during the year.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 12 ) .

AQUABLAST LIMITED (REGISTERED NUMBER: 02210129)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures, |

| fittings |

| Leasehold |  | Plant and |  | and |  | Motor |

| improvements |  | machinery |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 16,499 |  | 1,182,460 |  | 45,558 |  | 64,110 |  | 1,308,627 |  |

| Additions | - |  | 16,667 |  | - |  | - |  | 16,667 |  |

| At 31 December 2025 | 16,499 |  | 1,199,127 |  | 45,558 |  | 64,110 |  | 1,325,294 |  |

| DEPRECIATION

| At 1 January 2025 | 16,493 |  | 1,076,743 |  | 45,471 |  | 58,736 |  | 1,197,443 |  |

| Charge for year | - |  | 24,473 |  | 10 |  | 1,345 |  | 25,828 |  |

| At 31 December 2025 | 16,493 |  | 1,101,216 |  | 45,481 |  | 60,081 |  | 1,223,271 |  |

| NET BOOK VALUE

| At 31 December 2025 | 6 |  | 97,911 |  | 77 |  | 4,029 |  | 102,023 |  |

| At 31 December 2024 | 6 |  | 105,717 |  | 87 |  | 5,374 |  | 111,184 |  |

| The net book value of fixed assets above includes assets held under hire purchase or finance lease contracts as follows:

| Plant and machinery - 2025 £255 (2024 £319)

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

2025 | 2024 |

£ | £ |

| Trade debtors | 57,451 |  | 81,841 |  |

| Other debtors | 1,660 |  | 1,660 |  |

| Taxation refund | 51,130 |  | 45,581 |  |

| Prepayments | 24,039 |  | 30,811 |  |

134,280 |  | 159,893 |  |

AQUABLAST LIMITED (REGISTERED NUMBER: 02210129)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

6. | CREDITORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Bank loans and overdrafts | 46,149 |  | 38,233 |  |

| Trade creditors | 144,587 |  | 111,040 |  |

| Social security and other taxes | 27,494 |  | 25,978 |  |

| Other creditors | 290,132 |  | 292,560 |  |

| Directors' loan accounts | 517,577 |  | 500,191 |  |

| Accruals and deferred income | 95,124 |  | 101,521 |  |

1,121,063 |  | 1,069,523 |  |

| Amounts falling due after more than one year:

| Bank loans - 2-5 years | - |  | 22,501 |  |

| Preference shares | 490,000 |  | 490,000 |  |

490,000 |  | 512,501 |  |

| Aggregate amounts | 1,611,063 |  | 1,582,024 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Preference shares | 490,000 |  | 490,000 |  |

| The Royal Bank of Scotland PLC hold a debenture over all assets of the company. The bank indebtedness at the balance sheet date was £46,149 (2024 £60,734).