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HYDROSUN LIMITED

Registered Number
SC574143
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2024

HYDROSUN LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

LAMBIE, Alexander
OXLEY, Helen

Registered Address

4d Auchingramont Road
Hamilton
ML3 6JT

Place of Business

2 Drygate Street

Larkhall

ML9 2AJ


Registered Number

SC574143 (Scotland)
HYDROSUN LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks31,5511,424
Debtors438-
Cash at bank and on hand12,73426,183
14,32327,607
Creditors amounts falling due within one year5(22,126)(22,146)
Net current assets (liabilities)(7,803)5,461
Total assets less current liabilities(7,803)5,461
Creditors amounts falling due after one year6(19,804)(23,815)
Net assets(27,607)(18,354)
Capital and reserves
Called up share capital11
Profit and loss account(27,608)(18,355)
Shareholders' funds(27,607)(18,354)
The financial statements were approved and authorised for issue by the Board of Directors on 28 February 2025, and are signed on its behalf by:
LAMBIE, Alexander
Director
OXLEY, Helen
Director

Registered Company No. SC574143
HYDROSUN LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
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.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the service at the balance sheet date.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
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.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year103
3.Stocks

2024

2023

££
Other stocks1,5511,424
Total1,5511,424
4.Debtors: amounts due within one year

2024

2023

££
Amounts owed by associates and joint ventures / participating interests38-
Total38-
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts4,8004,800
Amounts owed to related parties-462
Taxation and social security303868
Other creditors15,07315,000
Accrued liabilities and deferred income1,9501,016
Total22,12622,146
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts19,80423,815
Total19,80423,815
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
OXLEY, Helen(462)500038
(462)500038
The above balances which are due (to) / from the director are unsecured, interest free and have no fixed repayment terms.