For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Betts Hydro Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6-7 Old Marsh Farm Barns, Welsh Road, Sealand, Deeside, Flintshire, CH5 2LY.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The turnover shown in the profit and loss account represents the invoice value of services provided during the period, net of value added tax.

Turnover is recognised at the time work is completed and includes unbilled work in progress at the balance sheet date.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The average monthly number of persons (including directors) employed by the company during the year was:

The company is under the control of the directors.

During the period, management and administration charges of £38,854 (2024 - £34,556) plus VAT and charges for work undertaken of £nil (2024 - £2,500) plus VAT were issued to the company by Betts Associates Limited, a company operating from the same premises and with shareholders in common. At 31 March 2025 debtors included £9,919 (2024 - £17,584 creditor) due from Betts Associates Limited. No interest is charged on this balance.

Mr R M Frimston, Mr R V Ankers and Mrs A J Jackson are also directors of Betts Associates Limited.

At 31 March 2025 creditors included £787 (2024 - £1,190) due to Betts Geo Environmental Limited, a company operating from the same premises and with shareholders in common with the Company.

Mr R M Frimston is also a director of Betts Geo Environmental Limited.

On 30 July 2025 the company purchased and cancelled 25 of its own shares.

The following advances were made to a director in the year. Advances to directors are repayable on demand.