Aqua Park Rutland Limited 31/12/2025 iXBRL

Company registration number: 10438076

Aqua Park Rutland Limited

Unaudited filleted financial statements

31 December 2025

Aqua Park Rutland Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Aqua Park Rutland Limited

Directors and other information


	Director	Mr Simon James


	Company number	10438076


	Registered office	Suite 4 Europa House
		Europa Way
		Lichfield
		Staffordshire
		WS14 9TZ


	Business address	Water Sports Centre
		Bull Brigg Lane, Whitwell
		Oakham
		Rutland
		LE15 8BL


	Accountants	Lindley & Co
		Suite 4 Europa House
		Europa Way
		Lichfield
		Staffordshire
		WS14 9TZ

Aqua Park Rutland Limited

Report to the director on the preparation of the

unaudited statutory financial statements of Aqua Park Rutland Limited

Year ended 31 December 2025

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 Park Rutland Limited for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the director of Aqua Park Rutland Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Aqua Park Rutland Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aqua Park Rutland Limited and its director as a body for our work or for this report.

It is your duty to ensure that Aqua Park Rutland 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 Park Rutland Limited. You consider that Aqua Park Rutland 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 Park Rutland 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 financial statements.

Lindley & Co

Chartered Certified Accountants

Suite 4 Europa House

Europa Way

Lichfield

Staffordshire

WS14 9TZ

30 July 2026

Aqua Park Rutland Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Current assets
Stocks		-		18,883
Debtors	5	62,646		88,319
Cash at bank and in hand		12,837		8,126
		_______		_______
		75,483		115,328
Creditors: amounts falling due
within one year	6	( 34,662)		( 132,849)
		_______		_______
Net current assets/(liabilities)			40,821		( 17,521)
			_______		_______
Total assets less current liabilities			40,821		( 17,521)

Creditors: amounts falling due
after more than one year	7		-		( 5,585)
			_______		_______
Net assets/(liabilities)			40,821		( 23,106)
			_______		_______

Capital and reserves
Called up share capital			400		400
Profit and loss account			40,421		( 23,506)
			_______		_______
Shareholders funds/(deficit)			40,821		( 23,106)
			_______		_______

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 30 July 2026 , and are signed on behalf of the board by:

Mr Simon James

Director

Company registration number: 10438076

Aqua Park Rutland Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Suite 4 Europa House, Europa Way, Lichfield, Staffordshire, WS14 9TZ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts have been prepared on a going concern basis assuming the continued support of the company's director and bankers.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 49 (2024: 40 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	1,194	9,180
Other debtors	61,452	79,139
	_______	_______
	62,646	88,319
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,298	10,000
Amounts owed to group undertakings and undertakings in which the company has a participating interest	28,364	107,400
Corporation tax	-	1,849
Other creditors	-	13,600
	_______	_______
	34,662	132,849
	_______	_______

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	-	5,585
	_______	_______

8. Controlling party

The company is a wholly owned subsidiary of Aqua Parks Group Limited.