Aqua Splash Swim School Limited

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

Registered number: 05092416

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		585		1,163

			585		1,163
CURRENT ASSETS
Cash at bank and in hand		16,864		33,895

		16,864		33,895
Creditors: Amounts Falling Due Within One Year	5	(4,610 )		(8,752 )

NET CURRENT ASSETS (LIABILITIES)			12,254		25,143

TOTAL ASSETS LESS CURRENT LIABILITIES			12,839		26,306

NET ASSETS			12,839		26,306

CAPITAL AND RESERVES
Called up share capital	6		3		3
Profit and Loss Account			12,836		26,303

SHAREHOLDERS' FUNDS			12,839		26,306

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Aqua Splash Swim School Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 G Bound

Director

26/06/2026

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

1. General Information

Aqua Splash Swim School Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05092416 . The registered office is The Laurels, Griffin Close, Frizington, Cumbria, England, CA26 3SH.

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 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.

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:

Motor Vehicles	25% Straight Line
Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	11,921	1,590	6,816	20,327

As at 31 March 2026	11,921	1,590	6,816	20,327

Depreciation
As at 1 April 2025	10,758	1,590	6,816	19,164
Provided during the period	578	-	-	578

As at 31 March 2026	11,336	1,590	6,816	19,742

Net Book Value
As at 31 March 2026	585	-	-	585

As at 1 April 2025	1,163	-	-	1,163

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Aqua Splash Swim School Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	2,467	7,759
VAT	54	-
Accruals and deferred income	-	681
Director's loan account	2,089	312

	4,610	8,752

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3	3

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Gavin Bound	(312 )	13,518	(15,295 )	-	(2,089 )

The above loan is unsecured, interest free and repayable on demand.

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