Aqa Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13571494

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		904		-
Investments	5		92,849		1,764,588

			93,753		1,764,588
CURRENT ASSETS
Debtors	6	-		13,621
Cash at bank and in hand		37,761		127,866

		37,761		141,487
Creditors: Amounts Falling Due Within One Year	7	(33,334 )		(2,160 )

NET CURRENT ASSETS (LIABILITIES)			4,427		139,327

TOTAL ASSETS LESS CURRENT LIABILITIES			98,180		1,903,915

NET ASSETS			98,180		1,903,915

CAPITAL AND RESERVES
Called up share capital	8		4		4
Profit and Loss Account			98,176		1,903,911

SHAREHOLDERS' FUNDS			98,180		1,903,915

Page 1

Page 2

Aqa Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Francesco Bilotta

Director

19/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Aqa Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13571494 . The registered office is 3rd Floor Portman House, 2, Portman Street, London, W1H 6DU.

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. 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.

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.

2.3. 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:

Computer Equipment

33% Straight Line

2.4. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 September 2024	-
Additions	1,016

As at 31 August 2025	1,016

Depreciation
As at 1 September 2024	-
Provided during the period	112

As at 31 August 2025	112

Net Book Value
As at 31 August 2025	904

As at 1 September 2024	-

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Aqa Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Investments

	Subsidiaries	Unlisted	Total
	£	£	£
Cost or Valuation
As at 1 September 2024	1,751,220	13,368	1,764,588
Additions	-	73,019	73,019
Disposals	(1,751,220 )	-	(1,751,220 )
Fair value adjustments	-	6,462	6,462

As at 31 August 2025	-	92,849	92,849

Provision
As at 1 September 2024	-	-	-

As at 31 August 2025	-	-	-

Net Book Value
As at 31 August 2025	-	92,849	92,849

As at 1 September 2024	1,751,220	13,368	1,764,588

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	13,621

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	33,334	2,160

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

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