AQUAPOOLCO LIMITED

AQUAPOOLCO LIMITED
Contents Page
For the year ended 30 November 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

AQUAPOOLCO LIMITED
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	16,923	24,324
		16,923	24,324
Current assets
Stocks		12,750	20,742
Debtors		34,859	1,583
Cash at bank and in hand		8,567	(606)
		56,176	21,719
Creditors: amount falling due within one year		(15,248)	(1,710)
Net current assets		40,928	20,009

Total assets less current liabilities		57,851	44,333
Creditors: amount falling due after more than one year		(37,110)	0
Provisions for liabilities		(306)	0
Net assets		20,435	44,333

Capital and reserves
Called up share capital		100	100
Profit and loss account		20,335	44,233
Shareholders' funds		20,435	44,333

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 16 March 2026 and were signed on its behalf by:

-------------------------------
Paul Preston-Evans
Director

1

AQUAPOOLCO LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

AQUAPOOLCO LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07451246, registration address Unit 16, Wills Business Park, Salmon Parade, Bridgwater, TA6 5JT.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles

25 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 3).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Total
	£	£
At 01 December 2024	51,047	51,047
Additions	-	-
Disposals	-	-
At 30 November 2025	51,047	51,047
Depreciation
At 01 December 2024	26,723	26,723
Charge for year	7,401	7,401
On disposals	-	-
At 30 November 2025	34,124	34,124
Net book values
Closing balance as at 30 November 2025	16,923	16,923
Opening balance as at 01 December 2024	24,324	24,324

2

Registered Number: 07451246
England and Wales
AQUAPOOLCO LIMITED

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025