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REGISTERED NUMBER: 01151741 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 September 2023

for

Hydraulic Analysis Group Limited

Hydraulic Analysis Group Limited (Registered number: 01151741)






Contents of the Financial Statements
for the year ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Accountants' Report 5

Hydraulic Analysis Group Limited

Company Information
for the year ended 30 September 2023







DIRECTORS: A E Keech
E M Mullins
G Addicott





SECRETARY: E M Mullins





REGISTERED OFFICE: Mill House
Hawksworth Road
Horsforth
Leeds
West Yorkshire
LS18 4JP





REGISTERED NUMBER: 01151741 (England and Wales)





ACCOUNTANTS: Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ

Hydraulic Analysis Group Limited (Registered number: 01151741)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 116,842 123,530
Investments 5 12,507 11,856
129,349 135,386

CURRENT ASSETS
Debtors 6 701,970 707,001
Cash at bank 11,725 1,337
713,695 708,338
CREDITORS
Amounts falling due within one year 7 39,430 38,689
NET CURRENT ASSETS 674,265 669,649
TOTAL ASSETS LESS CURRENT
LIABILITIES

803,614

805,035

CAPITAL AND RESERVES
Called up share capital 21,720 21,720
Retained earnings 781,894 783,315
SHAREHOLDERS' FUNDS 803,614 805,035

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 25 September 2024 and were signed on its behalf by:





E M Mullins - Director


Hydraulic Analysis Group Limited (Registered number: 01151741)

Notes to the Financial Statements
for the year ended 30 September 2023

1. STATUTORY INFORMATION

Hydraulic Analysis Group 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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements
The financial statements contain information about Hydraulic Analysis Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents net invoiced sales of pipeline surge analysis during the period, excluding value added tax, and is recognised when the company receives the right to receive the consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost

Investment property rented to another group entity is measured at cost less depreciation and impairment instead of fair value.

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.

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. Branch transactions in foreign currencies are translated into sterling at the average rate of exchange during the period. Exchange differences are taken into account in arriving at the operating result.

Investments
Investments in subsidiaries are shown at cost less provision for permanent diminution in value.

Investments held as fixed assets on a recognised investment exchange are stated at fair value at the balance sheet date.

3. EMPLOYEES AND DIRECTORS

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

Hydraulic Analysis Group Limited (Registered number: 01151741)

Notes to the Financial Statements - continued
for the year ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 October 2022
and 30 September 2023 340,356
DEPRECIATION
At 1 October 2022 216,826
Charge for year 6,688
At 30 September 2023 223,514
NET BOOK VALUE
At 30 September 2023 116,842
At 30 September 2022 123,530

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 October 2022 27,736
Additions 651
At 30 September 2023 28,387
PROVISIONS
At 1 October 2022
and 30 September 2023 15,880
NET BOOK VALUE
At 30 September 2023 12,507
At 30 September 2022 11,856

The cost or valuation amount is represented by costs of £28,387 (2022 - £27,736) and revaluations of £NIL (2022 - £NIL).

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Other debtors 701,970 707,001

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Taxation and social security 13,743 12,492
Other creditors 25,687 26,197
39,430 38,689

8. RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £641,968 (2022- £670,062) from group undertakings in respect of interest free loans.

Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Hydraulic Analysis Group Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hydraulic Analysis Group Limited for the year ended 30 September 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Hydraulic Analysis Group Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hydraulic Analysis Group Limited and state those matters that we have agreed to state to the Board of Directors of Hydraulic Analysis Group Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hydraulic Analysis Group Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hydraulic Analysis Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hydraulic Analysis Group Limited. You consider that Hydraulic Analysis Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hydraulic Analysis Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ


25 September 2024