Aqua Access Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09324874 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Aqua Access Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A Mitchinson

REGISTERED OFFICE:

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

REGISTERED NUMBER:

09324874 (England and Wales)

ACCOUNTANTS:

Clifford Roberts

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

FIXED ASSETS

Tangible assets

4

46,988

12,423

CURRENT ASSETS

Stocks

5

1,200

1,500

Debtors

6

6,258

28

Cash at bank

16,630

25,340

24,088

26,868

CREDITORS

Amounts falling due within one year

7

8,352

17,494

NET CURRENT ASSETS

15,736

9,374

TOTAL ASSETS LESS CURRENT
LIABILITIES

62,724

21,797

CREDITORS

Amounts falling due after more than one
year

8

(41,944

)

(6,010

)

PROVISIONS FOR LIABILITIES

(11,747

)

(3,106

)

NET ASSETS

9,033

12,681

CAPITAL AND RESERVES

Called up share capital

9

1

Retained earnings

9,032

12,680

SHAREHOLDERS' FUNDS

9,033

12,681

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 May 2026 and were signed by:

Mr A Mitchinson - Director

1.	STATUTORY INFORMATION

Aqua Access 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.

Revenue

Turnover represents net invoices sale of goods and services, 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.

Plant and machinery

-

30% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

The financial statements have been prepared on a going concern basis. The directors have reviewed the company’s ability to continue operating for the next 12 months and are satisfied that the company has sufficient resources to meet its liabilities as they fall due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 December 2024

10,739

11,900

1,622

24,261

Additions

3,222

46,918

674

50,814

Disposals

-

(10,825

)

-

(10,825

)

At 30 November 2025

13,961

47,993

2,296

64,250

DEPRECIATION

At 1 December 2024

5,523

5,310

1,005

11,838

Charge for year

2,084

4,181

262

6,527

Eliminated on disposal

-

(1,103

)

-

(1,103

)

At 30 November 2025

7,607

8,388

1,267

17,262

NET BOOK VALUE

At 30 November 2025

6,354

39,605

1,029

46,988

At 30 November 2024

5,216

6,590

617

12,423

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

46,918

Disposals

(10,825

)

At 30 November 2025

36,093

DEPRECIATION

Charge for year

2,863

Eliminated on disposal

(1,103

)

At 30 November 2025

1,760

NET BOOK VALUE

At 30 November 2025

34,333

5.

STOCKS

2025

2024

£

Stocks

1,200

1,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

582

28

Other debtors

72

-

VAT

4,940

-

Prepayments

664

-

6,258

28

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts

4,339

-

Tax

126

10,479

VAT

-

5,015

Credit card

1,887

-

Accrued expenses

2,000

8,352

17,494

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Hire purchase contracts

36,192

-

Directors' loan accounts

5,752

6,010

41,944

6,010

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1

Ordinary

1