Registration number: 08297211

Aquavita (Catering) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Aquavita (Catering) Limited

Company Information

Directors

Mrs S Cooper Mrs Ragnheidur Cartledge

Registered office

Brookdale Top Road Little Cawthorpe Louth LN11 8NB

Aquavita (Catering) Limited

(Registration number: 08297211)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	6	341,133	34,940
Current assets
Stocks	7	16,500	16,500
Debtors	8	9,818	6,383
Cash at bank and in hand		391,530	564,842
		417,848	587,725
Creditors: Amounts falling due within one year	9	(165,414)	(149,482)
Net current assets		252,434	438,243
Total assets less current liabilities		593,567	473,183
Provisions for liabilities		(10,760)	(8,314)
Net assets		582,807	464,869
Capital and reserves
Called up share capital		100	100
Retained earnings		582,707	464,769
Shareholders' funds		582,807	464,869

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 October 2026 and signed on its behalf by:
 

......................................... Mrs S Cooper Director

Aquavita (Catering) Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

1	General information

The Company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Brookdale
Top Road
Little Cawthorpe
Louth
LN11 8NB

These financial statements cover the individual entity, Aquavita (Catering) Limited.

These financial statements were authorised for issue by the Board on 30 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These 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.

The financial statements are presented in sterling and are rounded to the nearest pound.

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 turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Government grants

Government grants which become receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the entity with no future related costs, are recognised as income in the period in which they become receivable.

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 income 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.

Aquavita (Catering) Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

Deferred income 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.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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:

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Fixtures and fittings	20% reducing balance
Motor vehicles	25% reducing balance

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 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Aquavita (Catering) Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 18 (2025 - 21).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	38,685	34,063
Deferred taxation
Arising from origination and reversal of timing differences	2,446	1,734
Tax expense in the income statement	41,131	35,797

Aquavita (Catering) Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2025	84,000	84,000
At 31 January 2026	84,000	84,000
Amortisation
At 1 February 2025	84,000	84,000
At 31 January 2026	84,000	84,000
Carrying amount
At 31 January 2026	-	-

6	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	-	80,515	28,107	108,622
Additions	296,713	18,537	-	315,250
At 31 January 2026	296,713	99,052	28,107	423,872
Depreciation
At 1 February 2025	-	48,051	25,631	73,682
Charge for the year	-	8,438	619	9,057
At 31 January 2026	-	56,489	26,250	82,739
Carrying amount
At 31 January 2026	296,713	42,563	1,857	341,133
At 31 January 2025	-	32,464	2,476	34,940

Included within the net book value of land and buildings above is £158,613 (2025 - £Nil) in respect of freehold land and buildings and £138,100 (2025 - £Nil) in respect of long leasehold land and buildings.
 

7

Stocks

	2026 £	2025 £
Other inventories	16,500	16,500

Aquavita (Catering) Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

8

Debtors

Current	2026 £	2025 £
Trade debtors	986	-
Prepayments	8,718	6,383
Other debtors	114	-
	9,818	6,383

9

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	9,694	7,170
Taxation and social security	32,510	26,228
Accruals and deferred income	7,662	5,776
Other creditors	115,548	110,308
	165,414	149,482

10	Provisions for liabilities

	Deferred tax £	Total £
At 1 February 2025	8,314	8,314
Additional provisions	2,446	2,446
At 31 January 2026	10,760	10,760

11	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100