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dpl-frs:CostSales dpl-frs:Item12 2021-05-31 03961705 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 03961705 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 03961705 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 03961705 1 2021-06-01 2022-05-31 03961705 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 03961705
Industrial Hydraulic Services Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
MAR Kilshaw Limited
99 Stanley Road Bootle
Liverpool
L20 7DA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03961705
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 100,425 87,256
100,425 87,256
CURRENT ASSETS
Debtors 5 568,571 694,092
Cash at bank and in hand 188,667 124,608
757,238 818,700
Creditors: Amounts Falling Due Within One Year 6 (283,052 ) (380,018 )
NET CURRENT ASSETS (LIABILITIES) 474,186 438,682
TOTAL ASSETS LESS CURRENT LIABILITIES 574,611 525,938
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,865 ) (16,355 )
NET ASSETS 549,746 509,583
CAPITAL AND RESERVES
Called up share capital 7 202 202
Profit and Loss Account 549,544 509,381
SHAREHOLDERS' FUNDS 549,746 509,583
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr I Thomas
Director
16 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Industrial Hydraulic Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03961705 . The registered office is 99 Stanley Road, Bootle, Merseyside, L20 7DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 15% Reducing balance
Computer Equipment 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2022: 13)
13 13
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2022 123,103 143,441 62,378 10,763 339,685
Additions 10,810 27,995 - - 38,805
As at 31 May 2023 133,913 171,436 62,378 10,763 378,490
Depreciation
As at 1 June 2022 82,976 105,190 54,515 9,748 252,429
Provided during the period 7,641 16,562 1,179 254 25,636
As at 31 May 2023 90,617 121,752 55,694 10,002 278,065
Net Book Value
As at 31 May 2023 43,296 49,684 6,684 761 100,425
As at 1 June 2022 40,127 38,251 7,863 1,015 87,256
5. Debtors
2023 2022
as restated
£ £
Due within one year
Trade debtors 524,799 656,734
Other debtors 43,772 37,358
568,571 694,092
6. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Trade creditors 82,234 227,027
Other creditors 6,131 3,351
Taxation and social security 194,687 149,640
283,052 380,018
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7. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 202 202
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2022 Amounts advanced Amounts repaid Amounts written off As at 31 May 2023
£ £ £ £ £
Mr Ian Thomas - 43,510 - - 43,510
The above loan is unsecured, interest free and repayable on demand.
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