Company No:
Contents
| DIRECTORS | C K Antelme (Resigned 24 March 2025) |
| The Hon J H M Bruce | |
| C V Ellingworth | |
| J D Gordon | |
| H M C Morley (Appointed 01 January 2025) |
| SECRETARY | A J Lewis |
| REGISTERED OFFICE | 10 Duke Of York Square |
| London | |
| SW3 4LY | |
| United Kingdom |
| COMPANY NUMBER | 08516317 (England and Wales) |
| AUDITOR | Dixon Wilson Audit Services LLP |
| Statutory Auditor | |
| 22 Chancery Lane | |
| London | |
| WC2A 1LS |
| Note | 2024 | 2023 | ||
| £ | £ | |||
| Fixed assets | ||||
| Tangible assets | 3 |
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| 1,555,045 | 1,594,107 | |||
| Current assets | ||||
| Debtors | 4 |
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| Cash at bank and in hand |
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| 266,213 | 170,229 | |||
| Creditors: amounts falling due within one year | 5 | (
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| Net current liabilities | (681,355) | (865,958) | ||
| Total assets less current liabilities | 873,690 | 728,149 | ||
| Provision for liabilities | 6 | (
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| Net assets |
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| Capital and reserves | ||||
| Called-up share capital |
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| Profit and loss account |
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| Total shareholders' funds |
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The financial statements of CEAH (Hydro) Limited (registered number:
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J D Gordon
Director |
The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.
CEAH (Hydro) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 10 Duke Of York Square, London, SW3 4LY, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.
The financial statements have been prepared on a going concern basis as the company is generating positive cashflows and expects to do so in the future. The parent company has agreed not to withdraw its loan until the company has sufficient cash to settle it.
The tax expense for the period comprises current tax and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax
Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amounts of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not be recovered based on current or future taxable profit.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
| Plant and machinery etc. |
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Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
| 2024 | 2023 | ||
| Number | Number | ||
| Monthly average number of persons employed by the Company during the year. |
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| Plant and machinery etc. | Total | ||
| £ | £ | ||
| Cost | |||
| At 01 January 2024 |
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| At 31 December 2024 |
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| Accumulated depreciation | |||
| At 01 January 2024 |
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| Charge for the financial year |
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| At 31 December 2024 |
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| Net book value | |||
| At 31 December 2024 | 1,555,045 | 1,555,045 | |
| At 31 December 2023 | 1,594,107 | 1,594,107 |
| 2024 | 2023 | ||
| £ | £ | ||
| Trade debtors |
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| Amounts owed by group undertakings |
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| Corporation tax |
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| Other debtors |
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| 2024 | 2023 | ||
| £ | £ | ||
| Trade creditors |
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| Amounts owed to group undertakings |
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| Corporation tax |
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| Other creditors |
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| 2024 | 2023 | ||
| £ | £ | ||
| Deferred tax |
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Other financial commitments
| 2024 | 2023 | ||
| £ | £ | ||
| Financial commitments not included in the balance sheet |
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The total financial commitments represent amounts due under two operating lease agreements, both with 25 year terms, which the company entered into on 1 January 2011.
The audit report was signed by Steven Wakefield on behalf of Dixon Wilson Audit Services LLP.
The registered address of the immediate parent is:
10 Duke Of York Square
London
SW3 4LY
The ultimate parent is Cadogan Settled Estates Holdings Limited, incorporated in the UK.
The parent entity of the smallest group preparing consolidated financial statements is Cadogan Settled Estates Holdings Limited. These financial statements are available upon request from Companies House.