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REGISTERED NUMBER: SC189887 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HYDRAULIC & TECHNICAL SERVICES LTD.

HYDRAULIC & TECHNICAL SERVICES LTD. (REGISTERED NUMBER: SC189887)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

HYDRAULIC & TECHNICAL SERVICES LTD.

COMPANY INFORMATION

for the year ended 31 March 2025

| DIRECTOR: | J B Hamilton

| SECRETARY: | A Hamilton

| REGISTERED OFFICE: | 9 Player Green

| Deer Park

| Livingston

| West Lothian

| EH54 8RZ

| REGISTERED NUMBER: | SC189887 (Scotland)

| ACCOUNTANTS: | Mitchell Edwards

| Chartered Certified Accountants

| 24A Ainslie Place

| Edinburgh

| EH3 6AJ

| BANKERS: | TSB

| 75 Almondvale Centre

| Almondvale South

| Livingston

| EH54 6HR

HYDRAULIC & TECHNICAL SERVICES LTD. (REGISTERED NUMBER: SC189887)

BALANCE SHEET

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,062 |  | 586 |  |

CURRENT ASSETS

Stocks | 12,300 |  | 12,135 |  |

Debtors | 5 | 1,198 |  | 1,545 |  |

Cash at bank | 15,184 |  | 7,056 |  |

28,682 |  | 20,736 |  |

CREDITORS

Amounts falling due within one year | 6 | 18,683 |  | 13,801 |  |

NET CURRENT ASSETS | 9,999 |  | 6,935 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,061 |  | 7,521 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 796 |  | 3,374 |  |

NET ASSETS | 10,265 |  | 4,147 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 10,165 |  | 4,047 |  |

SHAREHOLDERS' FUNDS | 10,265 |  | 4,147 |  |

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 director acknowledges his 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.

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 director and authorised for issue on 15 September 2025 and were signed by:

J B Hamilton - Director

HYDRAULIC & TECHNICAL SERVICES LTD. (REGISTERED NUMBER: SC189887)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Hydraulic & Technical Services Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The financial statements are presented in sterling which is the functional currency of the company rounded to the nearest £.

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.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on reducing balance

| Stock & work in progress

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

| Financial instruments

| Bank and other loans are shown at amortised cost, with interest and up front charges in connection with the loans being allocated to accounting periods by applying the effective interest rate method.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

HYDRAULIC & TECHNICAL SERVICES LTD. (REGISTERED NUMBER: SC189887)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 April 2024 | 11,093 |  |

| Additions | 741 |  |

| At 31 March 2025 | 11,834 |  |

| DEPRECIATION

| At 1 April 2024 | 10,507 |  |

| Charge for year | 265 |  |

| At 31 March 2025 | 10,772 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,062 |  |

| At 31 March 2024 | 586 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 298 |  | 650 |  |

| Other debtors | 900 |  | 895 |  |

1,198 |  | 1,545 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 2,521 |  | 2,521 |  |

| Trade creditors | 1,358 |  | 811 |  |

| Taxation and social security | 3,691 |  | 1,986 |  |

| Other creditors | 11,113 |  | 8,483 |  |

18,683 |  | 13,801 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 796 |  | 3,374 |  |

8. | BOUNCE BACK LOAN SCHEME

| The company borrowed £12,665 under the Governments Bounce Back Loan Scheme. Under the scheme the Government provides the bank with a guarantee that the loan will be repaid in full. Interest is charged at the rate of 2.5% and the loan is repayable by instalments as detailed below.

|  | 2025 |  |  | 2024 |

| £ |  |  | £ |  |

| < 1 year |  | 2,521 |  |  | 2,521 |

| 2-5 years |  | 796 |  |  | 3,374 |

| > 5 years |  | - |  |  | - |

|  | 3,317 |  |  | 5,895 |