REGISTERED NUMBER: SC189887 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HYDRAULIC & TECHNICAL SERVICES LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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 ) .

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