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Company Registration No. 03770842 (England and Wales)
Aqua Industrial Limited Unaudited accounts for the year ended 31 December 2025
Aqua Industrial Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Aqua Industrial Limited Company Information for the year ended 31 December 2025
Director
G C Todd
Company Number
03770842 (England and Wales)
Registered Office
Layfield Farm Sheppey Way, Bobbing Sittingbourne Kent ME9 8QS
Accountants
Attire Accounting Limited 45 Granville Drive Herne Bay Kent CT6 7QZ
- 3 -
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Aqua Industrial Limited for the 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 accounts of Aqua Industrial Limited for the year ended 31 December 2025 as set out on pages 5 - 9 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 https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Aqua Industrial Limited, as a body, in accordance with the terms of our engagement letter dated 23 June 2017. Our work has been undertaken solely to prepare for your approval the accounts of Aqua Industrial Limited and state those matters that we have agreed to state to the Board of Directors of Aqua Industrial Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aqua Industrial Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Aqua Industrial Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Aqua Industrial Limited. You consider that Aqua Industrial 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 accounts of Aqua Industrial 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 accounts.
Attire Accounting Limited Chartered Certified Accountants 45 Granville Drive Herne Bay Kent CT6 7QZ 18 September 2026
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Aqua Industrial Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
107,165 
114,139 
Investments
5
24,346 
24,346 
131,511 
138,485 
Current assets
Debtors
6
364,940 
389,975 
Cash at bank and in hand
10,773 
27,550 
375,713 
417,525 
Creditors: amounts falling due within one year
7
(142,194)
(145,633)
Net current assets
233,519 
271,892 
Total assets less current liabilities
365,030 
410,377 
Creditors: amounts falling due after more than one year
8
- 
(5,271)
Provisions for liabilities
Deferred tax
(12,103)
(14,663)
Net assets
352,927 
390,443 
Capital and reserves
Called up share capital
9
106 
106 
Profit and loss account
352,821 
390,337 
Shareholders' funds
352,927 
390,443 
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 September 2026 and were signed on its behalf by
G C Todd Director Company Registration No. 03770842
- 5 -
Aqua Industrial Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Aqua Industrial Limited is a private company, limited by shares, registered in England and Wales, registration number 03770842. The registered office is Layfield Farm, Sheppey Way, Bobbing, Sittingbourne, Kent, ME9 8QS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line basis
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on reducing balance
Investments
The cherished registration numbers are stated at cost with no depreciation being provided, as the directors are confident that cost does not exceed the market value.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 6 -
Aqua Industrial Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
43,939 
187,765 
459,529 
1,742 
2,682 
695,657 
Additions
18,320 
9,000 
- 
591 
- 
27,911 
Disposals
- 
- 
(19,995)
- 
- 
(19,995)
At 31 December 2025
62,259 
196,765 
439,534 
2,333 
2,682 
703,573 
Depreciation
At 1 January 2025
30,758 
133,533 
415,006 
762 
1,459 
581,518 
Charge for the year
5,740 
14,308 
10,121 
368 
306 
30,843 
On disposals
- 
- 
(15,953)
- 
- 
(15,953)
At 31 December 2025
36,498 
147,841 
409,174 
1,130 
1,765 
596,408 
Net book value
At 31 December 2025
25,761 
48,924 
30,360 
1,203 
917 
107,165 
At 31 December 2024
13,181 
54,232 
44,523 
980 
1,223 
114,139 
5
Investments
Subsidiary undertakings 
Other investments 
Total 
£ 
£ 
£ 
Valuation at 1 January 2025
100 
24,246 
24,346 
Valuation at 31 December 2025
100 
24,246 
24,346 
The company's investments at the balance sheet date include the share capital of the following company: Ultra-Tech Kent Ltd Nature of business: Supply of environmental products. Class of shares: Ordinary Holding: 100% Aggregate capital and reserves: 2025 (£13,940) 2024 (£13,882)
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
14,960 
40,827 
Amounts due from group undertakings etc.
21,808 
21,808 
Accrued income and prepayments
2,404 
1,572 
Other debtors
325,768 
325,768 
364,940 
389,975 
- 7 -
Aqua Industrial Limited Notes to the Accounts for the year ended 31 December 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,201 
18,121 
VAT
3,512 
7,842 
Trade creditors
458 
11,604 
Amounts owed to group undertakings and other participating interests
10,933 
7,333 
Taxes and social security
290 
2,590 
Other creditors
11 
- 
Loans from directors
112,538 
93,469 
Accruals
4,251 
4,674 
142,194 
145,633 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
5,271 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
106 Ordinary shares of £1 each
106 
106 
10
Transactions with related parties
During the period Aqua Industrial Limited loaned money to or paid expenses in the sum of £52 (2024: £200) on behalf of Ultra-Tech Kent Ltd, its wholly owned subsidiary. At the balance sheet date there was £14,086 (2024: £14,034) owed from Ultra-Tech Kent Ltd. During the period £3,600 (2024: £3,600), in respect of rent charges, was due to Todd Investments Limited, the parent company of Aqua Industrial Limited. In addition to this Aqua Industrial Limited paid expenses on behalf of Todd Investments Limited amounting to £ nil (2024: £ nil). At the balance sheet date there was £10,933 (2024: £7,333) owing to Todd Investments Limited. During the period Aqua Industrial Limited sold materials to Todd Property Management to the value of £6,295 (2024: £ nil) (excluding VAT). At the balance sheet date there was £7,774 (2024: £7,774) owed from Todd Property Management in respect of loans made in previous periods and £ nil (2024: £ nil) (including VAT) in respect of trade debtors. During the period Aqua Industrial Limited sold materials and equipment to MGW Property Ltd, a company in which the director Gary Todd is the sole shareholder, to the value of £ nil (2024: £1,316) (excluding VAT). These transactions were paid for by MGW Property Ltd in the period. In previous periods the company loaned money to and received repayments from MGW Property Ltd and at the balance sheet date there was £324,550 (2024: £324,550) owed from MGW Property Ltd. During the period Aqua Industrial Limited sold materials and equipment to Stones Fishing Lakes Ltd, a company in which the director Gary Todd is also a director and shareholder, to the value of £589 (2024: £ nil) (excluding VAT). These transactions were paid for by Stones Fishing Lakes Ltd in the period and there was no balance outstanding (2024: £ nil) at the balance sheet date.
11
Controlling party
The controlling party is the holding company, Todd Investments Limited, and the ultimate controlling party is G C Todd, the director, by virtue of his shareholding in the holding company, Todd Investments Limited.
- 8 -
Aqua Industrial Limited Notes to the Accounts for the year ended 31 December 2025
12
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 9 -