AQUAMATCH LTD


Directors	KALUZA, Dorota Krystyna
	KALUZA, Piotr Tomasz


Registered Address	C/O Colibri Accounting Ltd, 105
	Harrow Road
	Leighton Buzzard
	LU7 4UG


Registered Number	12366749 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		12,521		9,872
			12,521		9,872
Current assets
Stocks	4	4,132		5,489
Debtors		23,734		98,661
Cash at bank and on hand		4,367		3,808
		32,233		107,958
Creditors amounts falling due within one year	5	(24,499)		(60,207)
Net current assets (liabilities)			7,734		47,751
Total assets less current liabilities			20,255		57,623
Creditors amounts falling due after one year	6		(33,828)		(39,550)
Net assets			(13,573)		18,073
Capital and reserves
Profit and loss account			(13,573)		18,073
Shareholders' funds			(13,573)		18,073

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 June 2026, and are signed on its behalf by:

KALUZA, Piotr Tomasz
Director
Registered Company No. 12366749

AQUAMATCH LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
At 01 January 25	13,093	13,093
Transfers	7,897	7,897
At 31 December 25	20,990	20,990
Depreciation and impairment
At 01 January 25	3,221	3,221
Charge for year	5,248	5,248
At 31 December 25	8,469	8,469
Net book value
At 31 December 25	12,521	12,521
At 31 December 24	9,872	9,872


	Motor vehicles are depreciated at 25% per annum on a straight-line basis.

4.	Stocks
	Stocks represent inventory held for resale and are valued at the lower of cost and net realisable value.

	2025	2024
	£	£
Other stocks	4,132	5,489
Total	4,132	5,489

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	22,269	59,544
Bank borrowings and overdrafts	-	663
Taxation and social security	2,230	-
Total	24,499	60,207


	Creditors falling due within one year comprise trade payables, amounts owed in respect of VAT and balances due on company credit cards.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	33,828	39,550
Total	33,828	39,550


	Creditors falling due after more than one year comprise amounts due under a Bounce Back Loan and Hire Purchase agreements.