Acorah Software Products - Accounts Production 19.2.350 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 03918475 Mr WILLIAM SPARKS Mr DALE SPARKS Mrs DEBORAH SPARKS Mr William Sparks and immediate family true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03918475 2025-03-31 03918475 2026-03-31 03918475 2025-04-01 2026-03-31 03918475 frs-core:CurrentFinancialInstruments 2026-03-31 03918475 frs-core:Non-currentFinancialInstruments 2026-03-31 03918475 frs-core:ComputerEquipment 2026-03-31 03918475 frs-core:ComputerEquipment 2025-04-01 2026-03-31 03918475 frs-core:ComputerEquipment 2025-03-31 03918475 frs-core:MotorVehicles 2026-03-31 03918475 frs-core:MotorVehicles 2025-04-01 2026-03-31 03918475 frs-core:MotorVehicles 2025-03-31 03918475 frs-core:PlantMachinery 2026-03-31 03918475 frs-core:PlantMachinery 2025-04-01 2026-03-31 03918475 frs-core:PlantMachinery 2025-03-31 03918475 frs-core:ShareCapital 2026-03-31 03918475 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03918475 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03918475 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03918475 frs-bus:SmallEntities 2025-04-01 2026-03-31 03918475 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03918475 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03918475 1 2025-04-01 2026-03-31 03918475 frs-core:DeferredTaxation 2025-04-01 2026-03-31 03918475 frs-core:DeferredTaxation 2025-03-31 03918475 frs-core:DeferredTaxation 2026-03-31 03918475 frs-bus:Director1 2025-04-01 2026-03-31 03918475 frs-bus:Director2 2025-04-01 2026-03-31 03918475 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 03918475 frs-countries:EnglandWales 2025-04-01 2026-03-31 03918475 2024-03-31 03918475 2025-03-31 03918475 2024-04-01 2025-03-31 03918475 frs-core:CurrentFinancialInstruments 2025-03-31 03918475 frs-core:Non-currentFinancialInstruments 2025-03-31 03918475 frs-core:ShareCapital 2025-03-31 03918475 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03918475
AQUASPEED PLUMBING & HEATING LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
Ian Watt Accounting Services Ltd
48 Bardsway Avenue
BLACKPOOL
LANCASHIRE
FY3 8JR
AQUASPEED PLUMBING & HEATING LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
AQUASPEED PLUMBING & HEATING LIMITED
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 03918475

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,346 |  | 3,355
|  |  | 4,346 |  | 3,355
CURRENT ASSETS
Stocks | 5 | 150 |  | 150 |
Debtors | 6 | 680 |  | 275 |
Cash at bank and in hand |  | 7,553 |  | 9,262 |
|  | 8,383 |  | 9,687 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,396 ) |  | (4,139 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,987 |  | 5,548
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,333 |  | 8,903
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (782 ) |  | (604 )
NET ASSETS |  |  | 9,551 |  | 8,299
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 9,451 |  | 8,199
SHAREHOLDERS' FUNDS |  |  | 9,551 |  | 8,299

Page 1
Page 2
AQUASPEED PLUMBING & HEATING LIMITED
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr WILLIAM SPARKS Director
2nd May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
AQUASPEED PLUMBING & HEATING LIMITED
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
AQUASPEED PLUMBING & HEATING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03918475 . The registered office is 20 FORGE WAY, BURGESS HILL, WEST SUSSEX, RH15 8PS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 25% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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AQUASPEED PLUMBING & HEATING LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 4,686 | 12,000 | 13,845 | 30,531
Additions | 2,439 | - | - | 2,439
As at 31 March 2026 | 7,125 | 12,000 | 13,845 | 32,970
Depreciation
As at 1 April 2025 | 2,808 | 11,599 | 12,769 | 27,176
Provided during the period | 1,079 | 100 | 269 | 1,448
As at 31 March 2026 | 3,887 | 11,699 | 13,038 | 28,624
Net Book Value
As at 31 March 2026 | 3,238 | 301 | 807 | 4,346
As at 1 April 2025 | 1,878 | 401 | 1,076 | 3,355

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Materials | 150 |  | 150

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 275
Due after more than one year
Other debtors | 680 |  | -
| 680 |  | 275

Page 4
Page 5
AQUASPEED PLUMBING & HEATING LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 234 |  | 1,165
Other taxes and social security | 156 |  | -
Accruals and deferred income | 2,006 |  | 1,742
Directors' loan accounts | - |  | 1,232
| 2,396 |  | 4,139

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 782 |  | 604

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 April 2025 | 604 | 604
Deferred taxation | 178 | 178
Balance at 31 March 2026 | 782 | 782

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2026 | 2025
--- | --- | ---
| £ | £
Mr WILLIAM SPARKS | 500 | 500

12. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 556 |  | 556

13. Ultimate Controlling Party
The company's ultimate controlling party is Mr William Sparks and immediate family by virtue of their ownership of 100% of the issued share capital in the company.
Page 5