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Registered number: 12130197
Aventus Water Treatment Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12130197
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 304,624 260,847
304,624 260,847
CURRENT ASSETS
Debtors 4 534,680 427,234
Cash at bank and in hand 199,364 126,204
734,044 553,438
Creditors: Amounts Falling Due Within One Year 5 (563,990 ) (321,206 )
NET CURRENT ASSETS (LIABILITIES) 170,054 232,232
TOTAL ASSETS LESS CURRENT LIABILITIES 474,678 493,079
Creditors: Amounts Falling Due After More Than One Year 6 (171,570 ) (160,433 )
NET ASSETS 303,108 332,646
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 303,008 332,546
SHAREHOLDERS' FUNDS 303,108 332,646
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Page 2
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr J D Cantwell
Director
3 September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% reducing balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2025: 22)
26 22
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3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2025 222,625 98,704 37,135 10,802 369,266
Additions 81,950 - - - 81,950
As at 30 June 2026 304,575 98,704 37,135 10,802 451,216
Depreciation
As at 1 July 2025 70,842 19,736 10,152 7,689 108,419
Provided during the period 21,945 9,845 4,827 1,556 38,173
As at 30 June 2026 92,787 29,581 14,979 9,245 146,592
Net Book Value
As at 30 June 2026 211,788 69,123 22,156 1,557 304,624
As at 1 July 2025 151,783 78,968 26,983 3,113 260,847
4. Debtors
2026 2025
£ £
Due within one year
Trade debtors 523,469 423,330
Other debtors 11,211 3,904
534,680 427,234
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 70,813 42,580
Trade creditors 45,380 75,502
Other creditors 291,867 48,839
Taxation and social security 155,930 154,285
563,990 321,206
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 171,570 160,433
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7. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 70,813 42,580
Later than one year and not later than five years 171,570 160,433
242,383 203,013
242,383 203,013
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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