Aquacert Ltd - Accounts

Aquacert Ltd
Contents Page
For the year ended 31 March 2026

Company information	1
Directors' report	2
Accountants' report	3
Statement of financial position	4
Notes to the financial statements	5

Aquacert Ltd
Company Information
For the year ended 31 March 2026

Directors	D S Hollis S Hollis D Freezer
Registered Number	02884089
Registered Office	iCon Innovation Centre Eastern Way Daventry Northampton NN11 0QB
Accountants	Denton Tavara Ltd 61a High Street South Rushden NN10 0RA

1

Aquacert Ltd
Directors' Report
For the year ended 31 March 2026

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 March 2026.

Principal activities

Principal activity of the company during the financial year was of water sampling.

Directors

The directors who served the company throughout the year were as follows:

D S Hollis

S Hollis

D Freezer

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
D S Hollis
Director

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S Hollis
Director

Date approved: 15 May 2026

2

Aquacert Ltd Accountants' Report For the year ended 31 March 2026
Accountants report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Denton Tavara Ltd 61a High Street South Rushden NN10 0RA 15 May 2026 3

Aquacert Ltd
Accountants' Report
For the year ended 31 March 2026

Accountants report
You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Denton Tavara Ltd
61a High Street South
Rushden
NN10 0RA
15 May 2026

3

Aquacert Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	9,189	9,252
		9,189	9,252
Current assets
Stocks	4	29,028	27,428
Debtors	5	6,727	17,360
Cash at bank and in hand		246,516	501,937
		282,271	546,725
Creditors: amount falling due within one year	6	(124,362)	(121,754)
Net current assets		157,909	424,971

Total assets less current liabilities		167,098	434,223
Net assets		167,098	434,223

Capital and reserves
Called up share capital		20	20
Profit and loss account		167,078	434,203
Shareholders' funds		167,098	434,223

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the board of directors on 15 May 2026 and were signed on its behalf by:

-------------------------------
D S Hollis
Director

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S Hollis
Director

4

Aquacert Ltd
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

Aquacert Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 02884089, registration address iCon Innovation Centre, Eastern Way, Daventry, Northampton, NN11 0QB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 5 (2025 : 5).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2025	19,941	19,941
Additions	3,000	3,000
Disposals	-	-
At 31 March 2026	22,941	22,941
Depreciation
At 01 April 2025	10,689	10,689
Charge for year	3,063	3,063
On disposals	-	-
At 31 March 2026	13,752	13,752
Net book values
Closing balance as at 31 March 2026	9,189	9,189
Opening balance as at 01 April 2025	9,252	9,252

4.

Stocks

	2026 £		2025 £
Closing Stocks and WIP	29,028		27,428
	29,028		27,428

5.

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	5,605	16,238
Other Debtors	1,122	1,122
	6,727	17,360

6.

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	38,924	39,145
Corporation Tax	65,683	63,258
PAYE & Social Security	1,247	1,419
Other Creditors	0	2
VAT	18,508	17,930
	124,362	121,754

5

Registered Number: 02884089
England & Northern Ireland
AQUACERT LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026