2024-01-012024-12-312024-12-31false02888295HYDROSPHERE UK LIMITED2025-03-07falseiso4217:GBPxbrli:pure028882952024-01-01028882952024-12-31028882952024-01-012024-12-31028882952023-01-01028882952023-12-31028882952023-01-012023-12-3102888295bus:SmallEntities2024-01-012024-12-3102888295bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3102888295bus:AbridgedAccounts2024-01-012024-12-3102888295bus:PrivateLimitedCompanyLtd2024-01-012024-12-3102888295core:WithinOneYear2024-12-3102888295core:AfterOneYear2024-12-3102888295core:WithinOneYear2023-12-3102888295core:AfterOneYear2023-12-3102888295core:ShareCapital2024-12-3102888295core:SharePremium2024-12-3102888295core:RevaluationReserve2024-12-3102888295core:OtherReservesSubtotal2024-12-3102888295core:RetainedEarningsAccumulatedLosses2024-12-3102888295core:ShareCapital2023-12-3102888295core:SharePremium2023-12-3102888295core:RevaluationReserve2023-12-3102888295core:OtherReservesSubtotal2023-12-3102888295core:RetainedEarningsAccumulatedLosses2023-12-3102888295core:LandBuildings2024-12-3102888295core:PlantMachinery2024-12-3102888295core:Vehicles2024-12-3102888295core:FurnitureFittings2024-12-3102888295core:OfficeEquipment2024-12-3102888295core:NetGoodwill2024-12-3102888295core:IntangibleAssetsOtherThanGoodwill2024-12-3102888295core:ListedExchangeTraded2024-12-3102888295core:UnlistedNon-exchangeTraded2024-12-3102888295core:LandBuildings2023-12-3102888295core:PlantMachinery2023-12-3102888295core:Vehicles2023-12-3102888295core:FurnitureFittings2023-12-3102888295core:OfficeEquipment2023-12-3102888295core:NetGoodwill2023-12-3102888295core:IntangibleAssetsOtherThanGoodwill2023-12-3102888295core:ListedExchangeTraded2023-12-3102888295core:UnlistedNon-exchangeTraded2023-12-3102888295core:LandBuildings2024-01-012024-12-3102888295core:PlantMachinery2024-01-012024-12-3102888295core:Vehicles2024-01-012024-12-3102888295core:FurnitureFittings2024-01-012024-12-3102888295core:OfficeEquipment2024-01-012024-12-3102888295core:NetGoodwill2024-01-012024-12-3102888295core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3102888295core:ListedExchangeTraded2024-01-012024-12-3102888295core:UnlistedNon-exchangeTraded2024-01-012024-12-3102888295core:MoreThanFiveYears2024-01-012024-12-3102888295core:Non-currentFinancialInstruments2024-12-3102888295core:Non-currentFinancialInstruments2023-12-3102888295dpl:CostSales2024-01-012024-12-3102888295dpl:DistributionCosts2024-01-012024-12-3102888295core:LandBuildings2024-01-012024-12-3102888295core:PlantMachinery2024-01-012024-12-3102888295core:Vehicles2024-01-012024-12-3102888295core:FurnitureFittings2024-01-012024-12-3102888295core:OfficeEquipment2024-01-012024-12-3102888295dpl:AdministrativeExpenses2024-01-012024-12-3102888295core:NetGoodwill2024-01-012024-12-3102888295core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3102888295dpl:GroupUndertakings2024-01-012024-12-3102888295dpl:ParticipatingInterests2024-01-012024-12-3102888295dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3102888295core:ListedExchangeTraded2024-01-012024-12-3102888295dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3102888295core:UnlistedNon-exchangeTraded2024-01-012024-12-3102888295dpl:CostSales2023-01-012023-12-3102888295dpl:DistributionCosts2023-01-012023-12-3102888295core:LandBuildings2023-01-012023-12-3102888295core:PlantMachinery2023-01-012023-12-3102888295core:Vehicles2023-01-012023-12-3102888295core:FurnitureFittings2023-01-012023-12-3102888295core:OfficeEquipment2023-01-012023-12-3102888295dpl:AdministrativeExpenses2023-01-012023-12-3102888295core:NetGoodwill2023-01-012023-12-3102888295core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3102888295dpl:GroupUndertakings2023-01-012023-12-3102888295dpl:ParticipatingInterests2023-01-012023-12-3102888295dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3102888295core:ListedExchangeTraded2023-01-012023-12-3102888295dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3102888295core:UnlistedNon-exchangeTraded2023-01-012023-12-3102888295core:NetGoodwill2024-12-3102888295core:IntangibleAssetsOtherThanGoodwill2024-12-3102888295core:LandBuildings2024-12-3102888295core:PlantMachinery2024-12-3102888295core:Vehicles2024-12-3102888295core:FurnitureFittings2024-12-3102888295core:OfficeEquipment2024-12-3102888295core:AfterOneYear2024-12-3102888295core:WithinOneYear2024-12-3102888295core:ListedExchangeTraded2024-12-3102888295core:UnlistedNon-exchangeTraded2024-12-3102888295core:ShareCapital2024-12-3102888295core:SharePremium2024-12-3102888295core:RevaluationReserve2024-12-3102888295core:OtherReservesSubtotal2024-12-3102888295core:RetainedEarningsAccumulatedLosses2024-12-3102888295core:NetGoodwill2023-12-3102888295core:IntangibleAssetsOtherThanGoodwill2023-12-3102888295core:LandBuildings2023-12-3102888295core:PlantMachinery2023-12-3102888295core:Vehicles2023-12-3102888295core:FurnitureFittings2023-12-3102888295core:OfficeEquipment2023-12-3102888295core:AfterOneYear2023-12-3102888295core:WithinOneYear2023-12-3102888295core:ListedExchangeTraded2023-12-3102888295core:UnlistedNon-exchangeTraded2023-12-3102888295core:ShareCapital2023-12-3102888295core:SharePremium2023-12-3102888295core:RevaluationReserve2023-12-3102888295core:OtherReservesSubtotal2023-12-3102888295core:RetainedEarningsAccumulatedLosses2023-12-3102888295core:NetGoodwill2023-01-0102888295core:IntangibleAssetsOtherThanGoodwill2023-01-0102888295core:LandBuildings2023-01-0102888295core:PlantMachinery2023-01-0102888295core:Vehicles2023-01-0102888295core:FurnitureFittings2023-01-0102888295core:OfficeEquipment2023-01-0102888295core:AfterOneYear2023-01-0102888295core:WithinOneYear2023-01-0102888295core:ListedExchangeTraded2023-01-0102888295core:UnlistedNon-exchangeTraded2023-01-0102888295core:ShareCapital2023-01-0102888295core:SharePremium2023-01-0102888295core:RevaluationReserve2023-01-0102888295core:OtherReservesSubtotal2023-01-0102888295core:RetainedEarningsAccumulatedLosses2023-01-0102888295core:AfterOneYear2024-01-012024-12-3102888295core:WithinOneYear2024-01-012024-12-3102888295core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-3102888295core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-3102888295core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-3102888295core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-3102888295core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-3102888295core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-3102888295core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3102888295core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3102888295core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3102888295core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3102888295core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3102888295core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3102888295core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3102888295core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3102888295core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3102888295core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3102888295core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3102888295core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3102888295core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3102888295core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3102888295core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3102888295core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3102888295core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3102888295core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3102888295core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3102888295core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3102888295core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3102888295bus:Director12024-01-012024-12-3102888295bus:Director22024-01-012024-12-3102888295bus:Director32024-01-012024-12-3102888295bus:Director42024-01-012024-12-31

HYDROSPHERE UK LIMITED

Registered Number
02888295
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

HYDROSPHERE UK LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

CASKEY, John Richard James
GIBSON, Jeffrey John
HAYES, Stewart Paul
REID, James Andrew

Company Secretary

REID, James Andrew

Registered Address

The Old Grain Store West End Farm
Upper Froyle
Alton
GU34 4JR

Registered Number

02888295 (England and Wales)
HYDROSPHERE UK LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4,9415,098
4,9415,098
Current assets
Stocks411,873496,237
Debtors95,127354,152
Cash at bank and on hand482,674212,317
989,6741,062,706
Prepayments and accrued income23,87125,739
Creditors amounts falling due within one year3(259,910)(490,887)
Net current assets (liabilities)753,635597,558
Total assets less current liabilities758,576602,656
Creditors amounts falling due after one year(50,000)-
Accruals and deferred income(29,187)(100,408)
Net assets679,389502,248
Capital and reserves
Profit and loss account679,389502,248
Shareholders' funds679,389502,248
The financial statements were approved and authorised for issue by the Board of Directors on 7 March 2025, and are signed on its behalf by:
CASKEY, John Richard James
Director
GIBSON, Jeffrey John
Director
REID, James Andrew
Director

Registered Company No. 02888295
HYDROSPHERE UK LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year1111
3.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables111,615327,140
Taxation and social security148,295163,747
Total259,910490,887
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.