Aquatherm International Ltd

Aquatherm International Ltd
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 March 2025.

Principal activities

Principal activity of the company during the financial year was of the sale and servicing of products in the water industry.

Directors

The directors who served the company throughout the year were as follows:

Mr M J Edwards

Mrs C L Edwards

Byron Windt Windt

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

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Mr M J Edwards
Director

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Byron Windt Windt
Director

Date approved: 01 July 2025

Aquatherm International Ltd Accountants' Report For the year ended 31 March 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Denton Tavara Limited 61a High Street South Rushden NN10 0RA 01 July 2025 3

Aquatherm International Ltd
Accountants' Report
For the year ended 31 March 2025

Accountants report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Denton Tavara Limited
61a High Street South
Rushden
NN10 0RA
01 July 2025

Aquatherm International Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	18,965	23,707
		18,965	23,707
Current assets
Stocks	4	24,136	24,136
Debtors	5	0	2,112
Cash at bank and in hand		39,182	153,578
		63,318	179,826
Creditors: amount falling due within one year	6	(50,233)	(86,238)
Net current assets		13,085	93,588

Total assets less current liabilities		32,050	117,295
Creditors: amount falling due after more than one year	7	(3,294)	(12,805)
Net assets		28,756	104,490

Capital and reserves
Called up share capital		600	1
Profit and loss account		28,156	104,489
Shareholders' funds		28,756	104,490

For the year ended 31 March 2025 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the board of directors on 01 July 2025 and were signed on its behalf by:

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Mr M J Edwards
Director

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Byron Windt Windt
Director

Aquatherm International Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Aquatherm International Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 06047685, registration address Winter Trees, Greenfield, Christmas Common, Oxfordshire, OX49 5HG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

15% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 5 (2024 : 2).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2024	29,428	29,428
Additions	-	-
Disposals	-	-
At 31 March 2025	29,428	29,428
Depreciation
At 01 April 2024	5,721	5,721
Charge for year	4,742	4,742
On disposals	-	-
At 31 March 2025	10,463	10,463
Net book values
Closing balance as at 31 March 2025	18,965	18,965
Opening balance as at 01 April 2024	23,707	23,707

Stocks

	2025 £		2024 £
Closing Stocks and WIP	24,136		24,136
	24,136		24,136

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	0		2,112
	0		2,112

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	3,184	504
Bank Loans & Overdrafts	10,440	10,608
Corporation Tax	15,397	51,774
PAYE & Social Security	318	269
Accruals	0	2,190
Other Creditors	0	(1)
Hire Purchase/Financial Leases	0	10,302
VAT	20,894	10,592
	50,233	86,238

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans and Overdrafts	3,294		12,805
	3,294		12,805

8.	Related Parties Transactions During the year the Company sold products and service sunder licence from Mr M J Edwards who owns all the patents and intellectual property rights for the products. No charge was made by Mr M J Edwards during either year for the use of these.

Registered Number: 06047685
England & Northern Ireland
AQUATHERM INTERNATIONAL LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025