REGISTERED NUMBER: 12240278 (England and Wales)

Unaudited Financial Statements

for the Period 1 February 2025 to 31 December 2025

for

Ab Aquatic Supplies Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Bussey

REGISTERED OFFICE:

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

REGISTERED NUMBER:

12240278 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

26,737

31,586

26,737

31,586

CURRENT ASSETS

Stocks

165,000

125,355

Debtors

6

-

60,225

Cash at bank and in hand

7,488

6,801

172,488

192,381

CREDITORS

Amounts falling due within one year

7

146,820

143,983

NET CURRENT ASSETS

25,668

48,398

TOTAL ASSETS LESS CURRENT LIABILITIES

52,405

79,984

PROVISIONS FOR LIABILITIES

6,683

6,001

NET ASSETS

45,722

73,983

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

45,622

73,883

45,722

73,983

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 24 June 2026 and were signed by:

A Bussey - Director

1.	STATUTORY INFORMATION

Ab Aquatic Supplies Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible assets are initially recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

3,212

Disposals

(3,212

)

At 31 December 2025

-

AMORTISATION

At 1 February 2025

3,212

Eliminated on disposal

(3,212

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

40,651

Disposals

(609

)

At 31 December 2025

40,042

DEPRECIATION

At 1 February 2025

9,065

Charge for period

4,849

Eliminated on disposal

(609

)

At 31 December 2025

13,305

NET BOOK VALUE

At 31 December 2025

26,737

At 31 January 2025

31,586

6.

DEBTORS

2025

2025

£

£

Amounts falling due within one year:

Trade debtors

-

20,125

Other debtors

-

40,000

-

60,125

Amounts falling due after more than one year:

Other debtors

-

100

Aggregate amounts

-

60,225

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade creditors

38,371

56,480

Taxation and social security

54,855

33,553

Other creditors

53,594

53,950

146,820

143,983