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REGISTERED NUMBER: 03685901 (England and Wales)














HYDROTEC CONSULTANTS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023






HYDROTEC CONSULTANTS LIMITED (REGISTERED NUMBER: 03685901)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HYDROTEC CONSULTANTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: M J Jones
D M Jones
S M MacCarthy



SECRETARY: P L Jones



REGISTERED OFFICE: 16 Park Copse
Horsforth
Leeds
West Yorkshire
LS18 5UN



REGISTERED NUMBER: 03685901 (England and Wales)



ACCOUNTANTS: BPR Heaton
Chartered Accountants
Glenewes House
Gate Way Drive
Leeds
West Yorkshire
LS19 7XY



BANKERS: Virgin Money
32 Town Street
Horsforth
Leeds
LS18 4RJ

HYDROTEC CONSULTANTS LIMITED (REGISTERED NUMBER: 03685901)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,708 16,019

CURRENT ASSETS
Stocks 7,600 6,900
Debtors 5 238,614 328,571
Cash at bank and in hand 49,662 16,626
295,876 352,097
CREDITORS
Amounts falling due within one year 6 157,648 189,848
NET CURRENT ASSETS 138,228 162,249
TOTAL ASSETS LESS CURRENT
LIABILITIES

154,936

178,268

CREDITORS
Amounts falling due after more than one
year

7

(16,667

)

(24,667

)

PROVISIONS FOR LIABILITIES (3,174 ) (3,043 )
NET ASSETS 135,095 150,558

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 134,895 150,358
SHAREHOLDERS' FUNDS 135,095 150,558

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 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.

HYDROTEC CONSULTANTS LIMITED (REGISTERED NUMBER: 03685901)

BALANCE SHEET - continued
31 MAY 2023


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 23 October 2023 and were signed on its behalf by:





D M Jones - Director


HYDROTEC CONSULTANTS LIMITED (REGISTERED NUMBER: 03685901)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1. STATUTORY INFORMATION

Hydrotec Consultants 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.

The presentation currency of the financial statements is Pound Sterling (£).

Turnover
Turnover represents revenue recognised in the accounts. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying services, and excludes value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance and 5% on reducing balance
Fixtures and fittings - 15% on reducing balance
Office equipment - 33% on cost

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

Financial instruments
Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified at fair value through profit and loss.

Basic financial instruments
Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

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.


HYDROTEC CONSULTANTS LIMITED (REGISTERED NUMBER: 03685901)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 makes contributions to the group personal pension plan for both directors and employees. Contributions paid in the year are charged directly to the profit and loss account.


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 11 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022 84,675
Additions 2,160
At 31 May 2023 86,835
DEPRECIATION
At 1 June 2022 68,656
Charge for year 1,471
At 31 May 2023 70,127
NET BOOK VALUE
At 31 May 2023 16,708
At 31 May 2022 16,019

HYDROTEC CONSULTANTS LIMITED (REGISTERED NUMBER: 03685901)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 215,652 272,252
Other debtors 22,962 56,319
238,614 328,571

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 8,000 8,000
Trade creditors 21,494 43,739
Taxation and social security 30,245 36,505
Other creditors 97,909 101,604
157,648 189,848

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 16,667 24,667

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 31,708 24,708
Between one and five years 114,889 13,597
146,597 38,305