REGISTERED NUMBER: 05390484 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Aqua Gas Salisbury Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Sainsbury

D Andrews

REGISTERED OFFICE:

Unit 5 Glenmore Business Park

Telford Road

Salisbury

Wiltshire

SP2 7GL

REGISTERED NUMBER:

05390484 (England and Wales)

ACCOUNTANTS:

Rawlence and Browne UDY Limited

Unit 17 Lancaster Road

Sarum Business Park

Old Sarum

Salisbury

Wiltshire

SP4 6FB

FIXED ASSETS

Tangible assets

4

182,757

124,526

Investments

5

7,850

7,850

190,607

132,376

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

6

47,852

39,920

Cash at bank

68,577

80,005

117,429

120,925

CREDITORS

Amounts falling due within one year

7

196,438

134,434

NET CURRENT LIABILITIES

(79,009

)

(13,509

)

TOTAL ASSETS LESS CURRENT LIABILITIES

111,598

118,867

PROVISIONS FOR LIABILITIES

34,360

29,004

NET ASSETS

77,238

89,863

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

76,938

89,563

77,238

89,863

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

G Sainsbury - Director

1.	STATUTORY INFORMATION

Aqua Gas Salisbury Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

211,501

Additions

98,639

Disposals

(18,295

)

At 31 March 2026

291,845

DEPRECIATION

At 1 April 2025

86,975

Charge for year

28,974

Eliminated on disposal

(6,861

)

At 31 March 2026

109,088

NET BOOK VALUE

At 31 March 2026

182,757

At 31 March 2025

124,526

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

7,850

NET BOOK VALUE

At 31 March 2026

7,850

At 31 March 2025

7,850

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

39,939

21,018

Other debtors

7,913

18,902

47,852

39,920

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

127,871

70,774

Taxation and social security

63,526

61,252

Other creditors

5,041

2,408

196,438

134,434

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	LEASING AGREEMENTS

The company has lease commitments of £1,053 (2025: £1,053) falling due within one year and a further £2,019 (2025: £3,072) falling due within one to five years. These commitments are not recognised in the balance sheet.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

G Sainsbury

Balance outstanding at start of year

8,510

4,257

Amounts advanced

2,657

8,510

Amounts repaid

(11,401

)

(4,257

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(234

)

8,510

10.	RELATED PARTY DISCLOSURES

During the year, the company occupied a premises owned by a director. Rent of £8,500 (2025: £8,500) was charged to the company during the year.