Company Registration No. 04917038 (England and Wales)
Aqua Babies (UK) Ltd
Unaudited accounts
for the year ended 31 August 2025
Aqua Babies (UK) Ltd
Unaudited accounts
Contents
Aqua Babies (UK) Ltd
Company Information
for the year ended 31 August 2025
Directors
Carol Ralph
Wendy Edmondson
Company Number
04917038 (England and Wales)
Registered Office
Trafford Suite 8 S-E
Chester Road
Manchester
M32 0RS
England
Accountants
Elevate Accounting Solutions Limited
14 John Bradshaw Court
Alexandria Way
Congleton
CW12 1LB
Aqua Babies (UK) Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
131,847
62,348
Cash at bank and in hand
142,850
129,933
Creditors: amounts falling due within one year
(261,532)
(221,960)
Net current liabilities
(74,803)
(45,075)
Total assets less current liabilities
57,044
17,273
Creditors: amounts falling due after more than one year
(57,042)
(17,271)
Called up share capital
2
2
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by
Carol Ralph
Director
Company Registration No. 04917038
Aqua Babies (UK) Ltd
Notes to the Accounts
for the year ended 31 August 2025
Aqua Babies (UK) Ltd is a private company, limited by shares, registered in England and Wales, registration number 04917038. The registered office is Trafford Suite 8 S-E, Chester Road, Manchester, M32 0RS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line
Plant & machinery
25% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
25% reducing balance
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Aqua Babies (UK) Ltd
Notes to the Accounts
for the year ended 31 August 2025
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
At 1 September 2024
190,565
At 1 September 2024
190,565
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 September 2024
24,000
112,517
-
15,470
45,516
197,503
Additions
-
716
93,567
-
217
94,500
Disposals
-
(16,960)
-
-
-
(16,960)
At 31 August 2025
24,000
96,273
93,567
15,470
45,733
275,043
At 1 September 2024
8,640
75,067
-
13,708
37,740
135,155
Charge for the year
480
9,035
8,770
264
1,980
20,529
On disposals
-
(12,488)
-
-
-
(12,488)
At 31 August 2025
9,120
71,614
8,770
13,972
39,720
143,196
At 31 August 2025
14,880
24,659
84,797
1,498
6,013
131,847
At 31 August 2024
15,360
37,450
-
1,762
7,776
62,348
Amounts falling due within one year
Trade debtors
8,897
12,259
Accrued income and prepayments
21,953
22,303
Aqua Babies (UK) Ltd
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
12,087
24,026
Obligations under finance leases and hire purchase contracts
19,170
4,546
Trade creditors
40,289
29,700
Taxes and social security
27,814
34,074
Loans from directors
(33,717)
(55,795)
Deferred income
179,427
171,896
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
57,042
7,464
9
Average number of employees
During the year the average number of employees was 12 (2024: 11).