REGISTERED NUMBER: 06057514 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Hydrocomm Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S W J Mcgillivray

REGISTERED OFFICE:

Second Floor

2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

REGISTERED NUMBER:

06057514 (England and Wales)

ACCOUNTANTS:

D and E Accountancy Ltd

Tax Advisors and Accountants

2nd Floor, 2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

FIXED ASSETS

Tangible assets

4

1,263

1,684

CURRENT ASSETS

Stocks

7,075

3,575

Debtors

5

-

5,940

Cash at bank

109,145

121,225

116,220

130,740

CREDITORS

Amounts falling due within one year

6

13,469

13,985

NET CURRENT ASSETS

102,751

116,755

TOTAL ASSETS LESS CURRENT LIABILITIES

104,014

118,439

PROVISIONS FOR LIABILITIES

7

240

320

NET ASSETS

103,774

118,119

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

103,773

118,118

SHAREHOLDERS' FUNDS

103,774

118,119

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 30 October 2025 and were signed by:

S W J Mcgillivray - Director

1.	STATUTORY INFORMATION

Hydrocomm Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2024

and 31 January 2025

650

6,854

7,504

DEPRECIATION

At 1 February 2024

629

5,191

5,820

Charge for year

5

416

421

At 31 January 2025

634

5,607

6,241

NET BOOK VALUE

At 31 January 2025

16

1,247

1,263

At 31 January 2024

21

1,663

1,684

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

-

5,940

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Tax

7,648

10,264

VAT

4,720

2,591

Directors' current accounts

1

30

Accrued expenses

1,100

1,100

13,469

13,985

7.	PROVISIONS FOR LIABILITIES

31.1.25

31.1.24

£

£

Deferred tax

240

320

Deferred

tax

£

Balance at 1 February 2024

320

Credit to Income Statement during year

(80

)

Balance at 31 January 2025

240

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

1

Ordinary share

£1

1

1

9.

RESERVES

Retained

earnings

£

At 1 February 2024

118,118

Profit for the year

32,105

Dividends

(46,450

)

At 31 January 2025

103,773

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

31.1.25

31.1.24

£

£

S W J Mcgillivray

Balance outstanding at start of year

-

13,319

Amounts repaid

-

(13,319

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-