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COMPANY REGISTRATION NUMBER: 13083865

Hydromarque Group Limited

Filleted Unaudited Financial Statements

For the year ended

30 June 2025

Hydromarque Group Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Investments | 5 | 4,277,447 | 4,277,447

Current assets

Debtors | 6 | 55,786 | 53,078
Cash at bank and in hand | 59,084 | 322,178
| --------- | ---------
| 114,870 | 375,256

Creditors: amounts falling due within one year | 7 | 1,645,642 | 1,059,001
| ------------ | ------------
Net current liabilities | 1,530,772 | 683,745
| ------------ | ------------
Total assets less current liabilities | 2,746,675 | 3,593,702

Creditors: amounts falling due after more than one year | 8 | – | 752,569
| ------------ | ------------
Net assets | 2,746,675 | 2,841,133
| ------------ | ------------

Capital and reserves

Called up share capital | 100,000 | 100,000
Profit and loss account | 2,646,675 | 2,741,133
| ------------ | ------------
Shareholders funds | 2,746,675 | 2,841,133
| ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Hydromarque Group Limited

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 16 September 2025 , and are signed on behalf of the board by:

R Newcombe
Director

Company registration number: 13083865

Hydromarque Group Limited

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20-21 Stapledon Road, Orton Southgate, Peterborough, PE2 6TD.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements There are no judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Financial instruments
The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 6 ).
5. Investments

| Shares in group undertakings
| £
Cost |
At 1 July 2024 and 30 June 2025 | 4,277,447
| ------------
Impairment |
At 1 July 2024 and 30 June 2025 | –
| ------------

Carrying amount |
At 30 June 2025 | 4,277,447
| ------------
At 30 June 2024 | 4,277,447
| ------------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 55,786 | 53,078
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 56,555 | 50,627
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 1,209,669 | 712,310
Social security and other taxes | 180,158 | 176,604
Other creditors | 199,260 | 119,460
| ------------ | ------------
| 1,645,642 | 1,059,001
| ------------ | ------------

Bank loans and overdrafts are secured by way of first legal charge over the assets of the company.
8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | – | 752,569
| ---- | ---------

Bank loans and overdrafts are secured by way of first legal charge over the assets of the company.
Other creditors include loan notes which are secured against the assets of the company.