AQUA DESIGN PLUMBING & HEATING LIMITED - Accounts to registrar (filleted)

REGISTERED NUMBER: 07640422

Unaudited Financial Statements for the Year Ended 31 October 2025

for

AQUA DESIGN PLUMBING & HEATING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G T Moss

R Corr

REGISTERED OFFICE:

7 Stockwood Way

Farnham

GU9 9TE

REGISTERED NUMBER:

07640422

ACCOUNTANTS:

Capital and Scull Limited

C/O B20 Ltd, Charwell House

Wilsom Road

Alton

GU34 2PP

FIXED ASSETS

Tangible assets

4

5,310

7,082

CURRENT ASSETS

Debtors

5

4,591

966

Investments

6

20,000

Cash at bank and in hand

18,990

34,404

43,581

55,370

CREDITORS

Amounts falling due within one year

7

36,431

39,249

NET CURRENT ASSETS

7,150

16,121

TOTAL ASSETS LESS CURRENT
LIABILITIES

12,460

23,203

CREDITORS

Amounts falling due after more than
one year

8

11,137

NET ASSETS

1,323

12,066

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

1,223

11,966

SHAREHOLDERS' FUNDS

1,323

12,066

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

G T Moss - Director

R Corr - Director

1.	STATUTORY INFORMATION

AQUA DESIGN PLUMBING & HEATING LIMITED is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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 comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities, stated net of discount and sales taxes.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Tangible assets are stated in the balance sheet at cost less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from banks and to and from related parties

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If evidence of impairment is found an impairment loss is recognised in the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 November 2024

and 31 October 2025

6,670

34,885

6,443

47,998

DEPRECIATION

At 1 November 2024

4,748

31,463

4,705

40,916

Charge for year

481

856

435

1,772

At 31 October 2025

5,229

32,319

5,140

42,688

NET BOOK VALUE

At 31 October 2025

1,441

2,566

1,303

5,310

At 31 October 2024

1,922

3,422

1,738

7,082

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

4,591

966

6.	CURRENT ASSET INVESTMENTS

31.10.25

31.10.24

£

Listed investments

20,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade creditors

9,997

5,002

Taxation and social security

21,975

29,063

Other creditors

4,459

5,184

36,431

39,249

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.10.25

31.10.24

£

Bank loans

11,137