Acorah Software Products - Accounts Production 16.4.675 false true 30 June 2024 16 June 2023 false 1 July 2024 30 June 2025 30 June 2025 14940099 Mr Trevor Jasper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14940099 2024-06-30 14940099 2025-06-30 14940099 2024-07-01 2025-06-30 14940099 frs-core:CurrentFinancialInstruments 2025-06-30 14940099 frs-core:MotorVehicles 2025-06-30 14940099 frs-core:MotorVehicles 2024-07-01 2025-06-30 14940099 frs-core:MotorVehicles 2024-06-30 14940099 frs-core:PlantMachinery 2025-06-30 14940099 frs-core:PlantMachinery 2024-07-01 2025-06-30 14940099 frs-core:PlantMachinery 2024-06-30 14940099 frs-core:ShareCapital 2025-06-30 14940099 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 14940099 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14940099 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 14940099 frs-bus:SmallEntities 2024-07-01 2025-06-30 14940099 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14940099 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14940099 frs-bus:Director1 2024-07-01 2025-06-30 14940099 frs-countries:EnglandWales 2024-07-01 2025-06-30 14940099 2023-06-15 14940099 2024-06-30 14940099 2023-06-16 2024-06-30 14940099 frs-core:CurrentFinancialInstruments 2024-06-30 14940099 frs-core:ShareCapital 2024-06-30 14940099 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 14940099
Hydrogen Control Technologies Ltd
Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14940099
30 June 2025 30 June 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,925 15,370
14,925 15,370
CURRENT ASSETS
Debtors 5 17,487 13,668
Cash at bank and in hand 70,243 12,993
87,730 26,661
Creditors: Amounts Falling Due Within One Year 6 (102,640 ) (41,986 )
NET CURRENT ASSETS (LIABILITIES) (14,910 ) (15,325 )
TOTAL ASSETS LESS CURRENT LIABILITIES 15 45
NET ASSETS 15 45
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 11 41
SHAREHOLDERS' FUNDS 15 45
Page 1
Page 2
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Trevor Jasper
Director
18 July 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hydrogen Control Technologies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14940099 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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 25% Reducing balance
Motor Vehicles 25% Reducing balance
2.4. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 3 (2024: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 July 2024 - 20,494 20,494
Additions 19,900 - 19,900
Disposals - (20,494 ) (20,494 )
As at 30 June 2025 19,900 - 19,900
Depreciation
As at 1 July 2024 - 5,124 5,124
Provided during the period 4,975 - 4,975
Disposals - (5,124 ) (5,124 )
As at 30 June 2025 4,975 - 4,975
Net Book Value
As at 30 June 2025 14,925 - 14,925
As at 1 July 2024 - 15,370 15,370
5. Debtors
30 June 2025 30 June 2024
£ £
Due within one year
Trade debtors 12,000 12,000
Other debtors 5,487 1,668
17,487 13,668
6. Creditors: Amounts Falling Due Within One Year
30 June 2025 30 June 2024
£ £
Other creditors 73,350 17,345
Taxation and social security 29,290 24,641
102,640 41,986
7. Share Capital
30 June 2025 30 June 2024
£ £
Allotted, Called up and fully paid 4 4
Page 4