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AQUAHEAT 8 LIMITED

Registered Number
16343011
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2026

AQUAHEAT 8 LIMITED
Company Information
for the period from 26 March 2025 to 31 March 2026

Director | PENHALIGON, Manuel

Registered Address | 107 Hollow Road Anstey 107 Hollow Road
| Anstey
| Leicester
| LE7 7FR

Registered Number | 16343011 (England and Wales)

AQUAHEAT 8 LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 |  |  | 2,400
|  |  |  | 2,400
Current assets |  |  |  |
Stocks | 4 | 2,137 |  |
Debtors | 5 | 5,899 |  |
Cash at bank and on hand |  | 24,128 |  |
|  | 32,164 |  |
Creditors amounts falling due within one year | 6 | (34,443) |  |
Net current assets (liabilities) |  |  |  | (2,279)
Total assets less current liabilities |  |  |  | 121
Net assets |  |  |  | 121
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | 21
Shareholders' funds |  |  |  | 121

- 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 Director acknowledges 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 Director on 24 June 2026, and are signed on its behalf by:
PENHALIGON, Manuel Director Registered Company No. 16343011

AQUAHEAT 8 LIMITED
Notes to the Financial Statements
for the period ended 31 March 2026

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.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| 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 rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| 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.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are 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.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2026
| Average number of employees during the year | 2

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 3,000 |  | 3,000
| At 31 March 26 | 3,000 |  | 3,000
| Amortisation and impairment
| Charge for year | 600 |  | 600
| At 31 March 26 | 600 |  | 600
| Net book value
| At 31 March 26 | 2,400 |  | 2,400
| At 25 March 25 | - |  | -

4. | Stocks
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Other stocks | 2,137
| Total | 2,137

5. | Debtors: amounts due within one year
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Trade debtors / trade receivables | 2,124
| Prepayments and accrued income | 3,775
| Total | 5,899

6. | Creditors: amounts due within one year
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Taxation and social security | 3,858
| Other creditors | 29,336
| Accrued liabilities and deferred income | 1,249
| Total | 34,443

7. | Share capital
--- | ---
| In the period ended 31st March 2026 the company issed and allotted 50 Ordinary A and 50 Ordinary B shares.

8. | Controlling party
--- | ---
| The controlling parties of the company are Mr and Mrs Penhaligon by virtue of their shareholding held.