HYDROTECH PLUMBING & HEATING LTD


Director	Mr A Jones


Registered Address	45 Pierremont Crescent
	Darlington
	DL3 9PA


Registered Number	14776203 (England and Wales)

Statement of Financial Position
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		2,037		2,449
			2,037		2,449
Current assets
Debtors	4	5,089		6,102
Cash at bank and on hand		5,690		2,170
		10,779		8,272
Creditors amounts falling due within one year	5	(12,063)		(7,130)
Net current assets (liabilities)			(1,284)		1,142
Total assets less current liabilities			753		3,591
Net assets			753		3,591
Capital and reserves
Called up share capital			1		1
Profit and loss account			752		3,590
Shareholders' funds			753		3,591

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 12 September 2025, and are signed on its behalf by:

Mr A Jones
Director
Registered Company No. 14776203

HYDROTECH PLUMBING & HEATING LTD

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. 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).

	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.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Office Equipment	-	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 May 24	2,449
	At 30 April 25	2,449
	Depreciation and impairment
	Charge for year	412
	At 30 April 25	412
	Net book value
	At 30 April 25	2,037
	At 30 April 24	2,449

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	5,089	6,102
Total	5,089	6,102

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	10,705	6,628
Other creditors	1,358	502
Total	12,063	7,130