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REGISTERED NUMBER: 10278872 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HYDRO APP SYSTEMS LTD

HYDRO APP SYSTEMS LTD (REGISTERED NUMBER: 10278872)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HYDRO APP SYSTEMS LTD

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTORS: O C Brown
J J Tyers





REGISTERED OFFICE: 42-44 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BL





REGISTERED NUMBER: 10278872 (England and Wales)





ACCOUNTANTS: Beeley Hawley & Co. Ltd
Chartered Accountants
42-44 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BL

HYDRO APP SYSTEMS LTD (REGISTERED NUMBER: 10278872)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 426,979 229,233

CURRENT ASSETS
Stocks 264,123 231,446
Debtors 5 372,732 207,523
Cash at bank 88,138 623
724,993 439,592
CREDITORS
Amounts falling due within one year 6 639,909 282,704
NET CURRENT ASSETS 85,084 156,888
TOTAL ASSETS LESS CURRENT
LIABILITIES

512,063

386,121

CREDITORS
Amounts falling due after more than one
year

7

(131,673

)

(106,229

)

PROVISIONS FOR LIABILITIES (106,745 ) (57,308 )
NET ASSETS 273,645 222,584

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 273,545 222,484
273,645 222,584

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

HYDRO APP SYSTEMS LTD (REGISTERED NUMBER: 10278872)

BALANCE SHEET - continued
31 March 2025


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 23 August 2025 and were signed on its behalf by:





J J Tyers - Director


HYDRO APP SYSTEMS LTD (REGISTERED NUMBER: 10278872)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Hydro App Systems Ltd 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.

Preparation of consolidated financial statements
The financial statements contain information about Hydro App Systems Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 50% on cost, 33% on cost, 25% on cost, 20% on cost and 12.5% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

HYDRO APP SYSTEMS LTD (REGISTERED NUMBER: 10278872)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 345,857
Additions 280,938
Disposals (47,519 )
At 31 March 2025 579,276
DEPRECIATION
At 1 April 2024 116,624
Charge for year 58,882
Eliminated on disposal (23,209 )
At 31 March 2025 152,297
NET BOOK VALUE
At 31 March 2025 426,979
At 31 March 2024 229,233

Assets with the net book value of £287,886 (2024 : £179,730) are held under hire purchase or finance lease arrangements.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 358,642 180,730
Amounts owed by group undertakings 12,481 12,481
Other debtors 1,609 14,312
372,732 207,523

HYDRO APP SYSTEMS LTD (REGISTERED NUMBER: 10278872)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,203 11,329
Hire purchase contracts 79,302 46,630
Trade creditors 146,512 46,769
Tax 22,003 30,709
Social security and other taxes 94,076 37,675
Other creditors 48,383 49,292
Directors' current accounts 73,442 55,904
Accruals and deferred income 165,988 4,396
639,909 282,704

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 2,034 11,110
Hire purchase contracts 129,639 95,119
131,673 106,229

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 208,941 141,749

9. RELATED PARTY DISCLOSURES

Balances due to participators of the company at the year end totalled £115,173 (2024: £99,226). Interest is payable on these balances at 6% per annum.

A balance was owed by the company's subsidiary of £12,481 (2024 : £12,481).