REGISTERED NUMBER: 01377778 (England and Wales)

Audited Financial Statements

for the Year Ended 31 October 2025

for

AQUASUN INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms C Testaferrata MVZ

Mr P P Testaferrata MV

Mr P S Testaferrata MV

REGISTERED OFFICE:

The Bourse

Boar Lane

Leeds

West Yorkshire

LS1 5DE

REGISTERED NUMBER:

01377778 (England and Wales)

AUDITORS:

Whitemoor Audit LLP

5th Floor

111 Charterhouse Street

London

EC1M 6AW

FIXED ASSETS

Investments

4

1

1

Investment property

5

14,885,697

8,098,975

14,885,698

8,098,976

CURRENT ASSETS

Debtors

6

494,553

429,158

Cash at bank

1,155,942

7,284,791

1,650,495

7,713,949

CREDITORS

Amounts falling due within one year

7

934,108

375,817

NET CURRENT ASSETS

716,387

7,338,132

TOTAL ASSETS LESS CURRENT LIABILITIES

15,602,085

15,437,108

CREDITORS

Amounts falling due after more than one year

8

14,529,124

14,529,124

NET ASSETS

1,072,961

907,984

CAPITAL AND RESERVES

Called up share capital

9

60,000

60,000

Retained earnings

1,012,961

847,984

SHAREHOLDERS' FUNDS

1,072,961

907,984

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 Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

Ms C Testaferrata MVZ - Director

1.	STATUTORY INFORMATION

Aquasun Investments Limited 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 (£).

The financial statements are prepared to the nearest whole £ pound.

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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises of current 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Other

investme

£

COST

At 1 November 2024

and 31 October 2025

1

NET BOOK VALUE

At 31 October 2025

1

At 31 October 2024

1

In view of the fact that the subsidiary company was dormant throughout the current and preceding periods and of the insignificant amounts involved as detailed above, consolidated financial statements have not been prepared.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

8,098,975

Additions

6,786,722

At 31 October 2025

14,885,697

NET BOOK VALUE

At 31 October 2025

14,885,697

At 31 October 2024

8,098,975

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

70,206

76,249

Amounts owed by group undertakings

10,970

4,970

Agent controlled bank balances

245,281

173,154

Tenant deposits

141,581

45,775

Other debtors

-

50,000

Prepayments and accrued income

26,515

79,010

494,553

429,158

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

8,120

(2,965

)

Tax

55,833

44,119

VAT

45,894

39,543

Tenant deposits

139,746

45,626

Tenant service charges

48,543

43,363

Accruals and deferred income

337,477

198,132

Accrued expenses

298,495

7,999

934,108

375,817

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Amounts owed to group undertakings

14,529,124

14,529,124

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

60,000

Ordinary

£1

60,000

60,000

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Neal Brand, FCCA (Senior Statutory Auditor)

for and on behalf of Whitemoor Audit LLP

11.	AUDITOR LIABILITY LIMITATION AGREEMENT

The directors have agreed to a limited liability arrangement with the auditors.

12.	ULTIMATE CONTROLLING PARTY