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Company Registration No. 12105608 (England and Wales)
Aquarius Canal Boat Builders Ltd Unaudited accounts for the year ended 31 July 2025
Aquarius Canal Boat Builders Ltd Unaudited accounts Contents
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Aquarius Canal Boat Builders Ltd Company Information for the year ended 31 July 2025
Directors
Pawel Szczepinski Jaroslaw Teda
Company Number
12105608 (England and Wales)
Registered Office
17 MALT STREET LIVERPOOL L7 3LL ENGLAND
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Aquarius Canal Boat Builders Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,700 
12,077 
Current assets
Inventories
7,442 
6,642 
Debtors
47,468 
53,984 
Cash at bank and in hand
47,372 
23,287 
102,282 
83,913 
Creditors: amounts falling due within one year
(47,668)
(53,553)
Net current assets
54,614 
30,360 
Total assets less current liabilities
65,314 
42,437 
Creditors: amounts falling due after more than one year
(12,000)
(21,000)
Net assets
53,314 
21,437 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
53,310 
21,433 
Shareholders' funds
53,314 
21,437 
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by
Pawel Szczepinski Director Company Registration No. 12105608
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Aquarius Canal Boat Builders Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Aquarius Canal Boat Builders Ltd is a private company, limited by shares, registered in England and Wales, registration number 12105608. The registered office is 17 MALT STREET, LIVERPOOL, L7 3LL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Of Net book Value
Motor vehicles
20% Of Net book Value
Fixtures & fittings
15% Of Net book Value
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 August 2024
15,822 
Additions
583 
At 31 July 2025
16,405 
Depreciation
At 1 August 2024
3,745 
Charge for the year
1,960 
At 31 July 2025
5,705 
Net book value
At 31 July 2025
10,700 
At 31 July 2024
12,077 
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Aquarius Canal Boat Builders Ltd Notes to the Accounts for the year ended 31 July 2025
5
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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