Company No: 04573196 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Jane Dorothy Whetstone
	Stanley Whetstone

SECRETARY

Matthew David Whetstone

REGISTERED OFFICE	11 Peartree Close
	Barlby
	Selby
	YO8 5BT
	United Kingdom

COMPANY NUMBER

04573196 (England and Wales)

ACCOUNTANT	D Inglis Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	5,879		7,170
Tangible assets	4	282		82
		6,161		7,252
Current assets
Stocks	5	400		400
Cash at bank and in hand	6	12,720		0
		13,120		400
Creditors: amounts falling due within one year	7	( 198,864)		( 195,973)
Net current liabilities		(185,744)		(195,573)
Total assets less current liabilities		(179,583)		(188,321)
Accruals and deferred income		( 1,212)		( 481)
Net liabilities		( 180,795)		( 188,802)
Capital and reserves
Called-up share capital	8	200		200
Profit and loss account		( 180,995 )		( 189,002 )
Total shareholder's deficit		( 180,795)		( 188,802)

For the financial year ending 30 April 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Aquastan Heating Limited (registered number: 04573196) were approved and authorised for issue by the Board of Directors on 02 October 2026. They were signed on its behalf by:

Stanley Whetstone Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Aquastan Heating Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 11 Peartree Close, Barlby, Selby, YO8 5BT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences

18 % reducing balance

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	18 % reducing balance
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Trademarks, patents and licences		Total
	£		£
Cost
At 01 May 2025	36,446		36,446
At 30 April 2026	36,446		36,446
Accumulated amortisation
At 01 May 2025	29,276		29,276
Charge for the financial year	1,291		1,291
At 30 April 2026	30,567		30,567
Net book value
At 30 April 2026	5,879		5,879
At 30 April 2025	7,170		7,170

4. Tangible assets

	Plant and machinery		Computer equipment		Total
	£		£		£
Cost
At 01 May 2025	397		0		397
Additions	0		299		299
Disposals	( 397)		0		( 397)
At 30 April 2026	0		299		299
Accumulated depreciation
At 01 May 2025	315		0		315
Charge for the financial year	16		17		33
Disposals	( 331)		0		( 331)
At 30 April 2026	0		17		17
Net book value
At 30 April 2026	0		282		282
At 30 April 2025	82		0		82

5. Stocks

	2026		2025
	£		£
Stocks	400		400

6. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	12,720		0

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Other creditors	198,864		195,973

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
200 Ordinary shares of £ 1.00 each	200		200