Company registration number 08564454 (England and Wales)
AQUA LABORATORIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
AQUA LABORATORIES LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
AQUA LABORATORIES LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF AQUA LABORATORIES LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aqua Laboratories Limited for the year ended 31 October 2025 set out on pages 2 to 9 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Aqua Laboratories Limited, as a body, in accordance with the terms of our engagement letter dated 21 July 2020. Our work has been undertaken solely to prepare for your approval the financial statements of Aqua Laboratories Limited and state those matters that we have agreed to state to the b oard of d irectors of Aqua Laboratories Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aqua Laboratories Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Aqua Laboratories Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aqua Laboratories Limited. You consider that Aqua Laboratories Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aqua Laboratories Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Spencer Gardner Dickins Limited
17 July 2026
2026-07-17
Chartered Accountants
3 Coventry Innovation Village
Cheetah Road
Coventry
CV1 2TL
AQUA LABORATORIES LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
325,452
353,077
Tangible assets
4
45,383
64,991
370,835
418,068
Current assets
Stocks
154,033
195,069
Debtors
5
311,155
236,099
Cash at bank and in hand
238,194
222,458
703,382
653,626
Creditors: amounts falling due within one year
6
(256,769)
(206,640)
Net current assets
446,613
446,986
Total assets less current liabilities
817,448
865,054
Creditors: amounts falling due after more than one year
7
(58,911)
(108,234)
Provisions for liabilities
8
(10,689)
(14,141)
Net assets
747,848
742,679
Capital and reserves
Called up share capital
9
1,000
1,000
Profit and loss reserves
746,848
741,679
Total equity
747,848
742,679

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

AQUA LABORATORIES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 17 July 2026 and are signed on its behalf by:
J E Henry
Director
Company registration number 08564454 (England and Wales)
AQUA LABORATORIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
1
Accounting policies
Company information

Aqua Laboratories Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Coventry Innovation Village, Cheetah Road, Coventry, CV1 2TL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets comprises a brand name from the transfer of a business from a subsidiary undertaking and is recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the cost or value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Brand name
20 years straight line
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% - 33.33% straight line
Fixtures, fittings and equipment
33.33% straight line
Computer equipment
33.33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

AQUA LABORATORIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.7
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

AQUA LABORATORIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease.

1.14
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

1.15
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

AQUA LABORATORIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 7 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
10
3
Intangible fixed assets
Brand name
£
Cost
At 1 November 2024 and 31 October 2025
552,500
Amortisation and impairment
At 1 November 2024
199,423
Amortisation charged for the year
27,625
At 31 October 2025
227,048
Carrying amount
At 31 October 2025
325,452
At 31 October 2024
353,077
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024
188,747
Additions
2,195
Disposals
(234)
At 31 October 2025
190,708
Depreciation and impairment
At 1 November 2024
123,756
Depreciation charged in the year
21,803
Eliminated in respect of disposals
(234)
At 31 October 2025
145,325
Carrying amount
At 31 October 2025
45,383
At 31 October 2024
64,991
AQUA LABORATORIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 8 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
278,039
199,049
Corporation tax recoverable
-
0
844
Other debtors
1,656
1,656
Prepayments and accrued income
29,942
31,376
309,637
232,925
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
1,518
3,174
Total debtors
311,155
236,099
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other borrowings
49,323
44,914
Trade creditors
65,567
60,411
Corporation tax
68,721
28,622
Other taxation and social security
42,986
38,774
Government grants
-
0
2,758
Accruals and deferred income
30,172
31,161
256,769
206,640

The loan shown as 'other borrowings' is secured by a partial guarantee from the UK Government under the Recovery Loan Scheme.

7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Other borrowings
58,911
108,234

The loan shown as 'other borrowings' is secured by a partial guarantee from the UK Government under the Recovery Loan Scheme.

AQUA LABORATORIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 9 -
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
10,689
14,141
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
400
400
400
400
B Ordinary shares of £1 each
600
600
600
600
1,000
1,000
1,000
1,000

A Ordinary and B Ordinary shares carry full rights in the company with respect to voting, dividends and distributions.

10
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
117,636
163,931
2025-10-31 2024-11-01 false false false 17 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity J E Henry S J Spinks Bsc (Hons)C Seaman Phd. Bsc (Hons)08564454 2024-11-01 2025-10-31 08564454 2025-10-31 08564454 2024-10-31 08564454 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-10-31 08564454 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-10-31 08564454 core:OtherPropertyPlantEquipment 2025-10-31 08564454 core:OtherPropertyPlantEquipment 2024-10-31 08564454 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 08564454 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 08564454 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 08564454 core:Non-currentFinancialInstruments core:AfterOneYear 2024-10-31 08564454 core:ShareCapital 2025-10-31 08564454 core:ShareCapital 2024-10-31 08564454 core:RetainedEarningsAccumulatedLosses 2025-10-31 08564454 core:RetainedEarningsAccumulatedLosses 2024-10-31 08564454 core:ShareCapitalOrdinaryShareClass1 2025-10-31 08564454 core:ShareCapitalOrdinaryShareClass1 2024-10-31 08564454 core:ShareCapitalOrdinaryShareClass2 2025-10-31 08564454 core:ShareCapitalOrdinaryShareClass2 2024-10-31 08564454 core:ShareCapitalOrdinaryShares 2025-10-31 08564454 core:ShareCapitalOrdinaryShares 2024-10-31 08564454 bus:Director1 2024-11-01 2025-10-31 08564454 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 08564454 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 08564454 core:PlantMachinery 2024-11-01 2025-10-31 08564454 core:FurnitureFittings 2024-11-01 2025-10-31 08564454 core:ComputerEquipment 2024-11-01 2025-10-31 08564454 1 2024-11-01 2025-10-31 08564454 2023-11-01 2024-10-31 08564454 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-10-31 08564454 core:OtherPropertyPlantEquipment 2024-10-31 08564454 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 08564454 core:CurrentFinancialInstruments 2025-10-31 08564454 core:CurrentFinancialInstruments 2024-10-31 08564454 core:Non-currentFinancialInstruments 2025-10-31 08564454 core:Non-currentFinancialInstruments 2024-10-31 08564454 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 08564454 bus:OrdinaryShareClass2 2024-11-01 2025-10-31 08564454 bus:OrdinaryShareClass1 2025-10-31 08564454 bus:OrdinaryShareClass1 2024-10-31 08564454 bus:OrdinaryShareClass2 2025-10-31 08564454 bus:OrdinaryShareClass2 2024-10-31 08564454 bus:AllOrdinaryShares 2025-10-31 08564454 bus:AllOrdinaryShares 2024-10-31 08564454 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08564454 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08564454 bus:FRS102 2024-11-01 2025-10-31 08564454 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 08564454 bus:Director2 2024-11-01 2025-10-31 08564454 bus:Director3 2024-11-01 2025-10-31 08564454 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP