REGISTERED NUMBER: 08703142 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 SEPTEMBER 2025

FOR

AQUAHEAT ASHFORD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L D G Daniels

SECRETARY:

L D G Daniels

REGISTERED OFFICE:

Unit 10 Adams Court

Mountfield Industrial Estate

New Romney

Kent

TN28 8LH

REGISTERED NUMBER:

08703142 (England and Wales)

ACCOUNTANTS:

Kemp Carr Brown & Co

Accountants and Business Advisors

Appletree Office

Frith Road

Aldington Ashford

Kent

TN25 7HJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

25,986

35,794

25,986

35,794

CURRENT ASSETS

Stocks

23,290

25,000

Debtors

6

199,439

229,244

Cash at bank and in hand

101,448

65,655

324,177

319,899

CREDITORS

Amounts falling due within one year

7

282,963

305,272

NET CURRENT ASSETS

41,214

14,627

TOTAL ASSETS LESS CURRENT LIABILITIES

67,200

50,421

CREDITORS

Amounts falling due after more than one year

8

(24,531

)

(38,098

)

PROVISIONS FOR LIABILITIES

(7,209

)

(8,949

)

NET ASSETS

35,460

3,374

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

35,360

3,274

SHAREHOLDERS' FUNDS

35,460

3,374

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 September 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 May 2026 and were signed by:

L D G Daniels - Director

1.	STATUTORY INFORMATION

Aquaheat Ashford 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer and office equipment

-

33% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

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

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 29 September 2024

and 28 September 2025

10,000

AMORTISATION

At 29 September 2024

and 28 September 2025

10,000

NET BOOK VALUE

At 28 September 2025

-

At 28 September 2024

-

5.	TANGIBLE FIXED ASSETS

Computer

and

Plant and

Motor

office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 29 September 2024

and 28 September 2025

3,611

43,820

10,920

58,351

DEPRECIATION

At 29 September 2024

3,611

10,875

8,071

22,557

Charge for year

-

8,237

1,571

9,808

At 28 September 2025

3,611

19,112

9,642

32,365

NET BOOK VALUE

At 28 September 2025

-

24,708

1,278

25,986

At 28 September 2024

-

32,945

2,849

35,794

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.9.25

28.9.24

£

£

Trade debtors

22,447

52,402

Intercompany loan

17,245

16,971

Director's current account

117,178

117,463

Corporation Tax recoverable

39,644

39,644

Prepayments

2,925

2,764

199,439

229,244

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.9.25

28.9.24

£

£

Bank loans and overdrafts

7,902

7,359

Hire purchase contracts

6,575

5,990

Trade creditors

44,190

81,476

Corporation Tax

138,246

104,021

Social security and other taxes

3,576

6,371

VAT

19,810

13,703

Credit cards

60,164

74,770

Accruals

2,500

11,582

282,963

305,272

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.9.25

28.9.24

£

£

Bank loans - 1-2 years

-

6,700

Hire purchase contracts

24,531

31,398

24,531

38,098