Pontaqua Group Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 6

Pontaqua Group Limited

(Registration number: 11856818)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	15,210	19,890
Tangible assets	5	368,093	376,296
Investments	6	100	100
		383,403	396,286
Current assets
Debtors		4,912	-
Cash at bank and in hand		8,487	9,708
		13,399	9,708
Creditors: Amounts falling due within one year		(368,556)	(385,466)
Net current liabilities		(355,157)	(375,758)
Net assets		28,246	20,528
Capital and reserves
Called up share capital		800	800
Profit and loss account		27,446	19,728
Total equity		28,246	20,528

Pontaqua Group Limited

(Registration number: 11856818)
Abridged Balance Sheet as at 31 December 2025

For the financial 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.

	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 7 August 2026 and signed on its behalf by:
 

S Mitchell

Director

B Mitchell

Director

Pontaqua Group Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales (Registered number: 11856818).

The address of its registered office is:
6 Symons Way
Castlefields Industrial Estate
Bridgwater
Somerset
TA6 4DR

These financial statements were authorised for issue by the Board on 7 August 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Pontaqua Group Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Buildings	2% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

Pontaqua Group Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Total £
Cost or valuation
At 1 January 2025	46,800
At 31 December 2025	46,800
Amortisation
At 1 January 2025	26,910
Amortisation charge	4,680
At 31 December 2025	31,590
Carrying amount
At 31 December 2025	15,210
At 31 December 2024	19,890

5	Tangible assets

	Total £
Cost or valuation
At 1 January 2025	410,146
At 31 December 2025	410,146
Depreciation
At 1 January 2025	33,850
Charge for the year	8,203
At 31 December 2025	42,053
Carrying amount
At 31 December 2025	368,093
At 31 December 2024	376,296

Pontaqua Group Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

6	Investments

	Total £
Cost or valuation
At 1 January 2025	100
Provision
Carrying amount
At 31 December 2025	100
At 31 December 2024	100