Aqua Physical Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09349121

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		15,096		15,096
Tangible Assets	5		16,914		18,145

			32,010		33,241
CURRENT ASSETS
Stocks	6	7,321		27,191
Debtors	7	13,915		7,710
Cash at bank and in hand		17,779		219

		39,015		35,120
Creditors: Amounts Falling Due Within One Year	8	(306,915 )		(322,289 )

NET CURRENT ASSETS (LIABILITIES)			(267,900 )		(287,169 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(235,890 )		(253,928 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,844 )		(1,844 )

NET LIABILITIES			(237,734 )		(255,772 )

CAPITAL AND RESERVES
Called up share capital	9		2,020		2,020
Share premium account			318,080		318,080
Profit and Loss Account			(557,834 )		(575,872 )

SHAREHOLDERS' FUNDS			(237,734)		(255,772)

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Aqua Physical Limited

Balance Sheet (continued)

As At 31 December 2025

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss Leila Francis Coleman

Director

03/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Aqua Physical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09349121 . The registered office is Sea Dogs, 25 Mereside, Portland, DT5 1PY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	10% reducing balance
Fixtures & Fittings	10% reducing balance
Computer Equipment	10% reducing balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

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Aqua Physical Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Other	Intellectual Property	Total
	£	£	£
Cost
As at 1 January 2025	38,035	2,444	40,479

As at 31 December 2025	38,035	2,444	40,479

Amortisation
As at 1 January 2025	22,939	2,444	25,383

As at 31 December 2025	22,939	2,444	25,383

Net Book Value
As at 31 December 2025	15,096	-	15,096

As at 1 January 2025	15,096	-	15,096

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	18,599	6,696	14,908	40,203
Additions	-	-	583	583

As at 31 December 2025	18,599	6,696	15,491	40,786

Depreciation
As at 1 January 2025	10,866	2,782	8,410	22,058
Provided during the period	773	392	649	1,814

As at 31 December 2025	11,639	3,174	9,059	23,872

Net Book Value
As at 31 December 2025	6,960	3,522	6,432	16,914

As at 1 January 2025	7,733	3,914	6,498	18,145

6. Stocks

	2025	2024
	£	£
Stock	7,321	27,191

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	13,215	7,710
Other debtors	700	-

	13,915	7,710

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Aqua Physical Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	31,740	33,384
Bank loans and overdrafts	39,187	39,585
Other creditors	232,710	243,608
Taxation and social security	3,278	5,712

	306,915	322,289

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2,020	2,020

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