Aquilas Limited - Filleted accounts

Registered number

04982022

Aquilas Limited

Filleted Accounts

31 December 2025

Aquilas Limited
Registered number:		04982022
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,122			28,970

Current assets
Debtors	4	7,043			6,567
Cash at bank and in hand		6,319			43,584
		13,362			50,151

Creditors: amounts falling due within one year	5	(2,964)			(9,925)

Net current assets			10,398			40,226

Net assets			11,520			69,196

Capital and reserves
Called up share capital			1			1
Profit and loss account			11,519			69,195

Shareholders' funds			11,520			69,196

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



……………………………………..
K McGorrian
Director
Approved by the board on 24 June 2026

Aquilas Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	50% Reducing balance


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	27,256		12,495		39,751
	Additions	-		529		529
	Disposals	(27,256)		-		(27,256)
	At 31 December 2025	-		13,024		13,024

	Depreciation
	At 1 January 2025	-		10,781		10,781
	Charge for the year	-		1,121		1,121
	At 31 December 2025	-		11,902		11,902

	Net book value
	At 31 December 2025	-		1,122		1,122
	At 31 December 2024	27,256		1,714		28,970


4	Debtors			2025		2024
£					£

	Trade debtors			3,360		6,567
	Debtors - Corporation tax			3,567		-
	Other debtors			116		-
				7,043		6,567


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			2,440		8,013
	Director's account			523		1,125
	Other creditors			1		787
				2,964		9,925


6	Other information

	Aquilas Limited is a private company limited by shares and incorporated in England. Its registered office is:
	6 Oakwood Drive
	St Albans
	Herts
	AL4 0XE