REGISTERED NUMBER: SC473452 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Hydro Kleen Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

L Russell

REGISTERED OFFICE:

18 Shairps Business Park

Houston Road

Livingston

EH54 5FD

REGISTERED NUMBER:

SC473452 (Scotland)

ACCOUNTANTS:

Innes & Partners Limited

Chartered Certified Accountants

9 Ardross Street

Inverness

IV3 5NN

FIXED ASSETS

Tangible assets

4

6,249

18,816

CURRENT ASSETS

Stocks

3,186

4,222

Debtors

5

2,240

700

Cash in hand

25

25

5,451

4,947

CREDITORS

Amounts falling due within one year

6

14,085

14,233

NET CURRENT LIABILITIES

(8,634

)

(9,286

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,385

)

9,530

CREDITORS

Amounts falling due after more than one year

7

792

6,690

NET (LIABILITIES)/ASSETS

(3,177

)

2,840

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

(3,178

)

2,839

SHAREHOLDERS' FUNDS

(3,177

)

2,840

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 December 2025 and were signed by:

L Russell - Director

1.	STATUTORY INFORMATION

Hydro Kleen Services Limited 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.

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.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the director has confirmed his continued support and considers that the company retains sufficient working capital to continue trading for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

36,838

21,229

660

58,727

DEPRECIATION

At 1 April 2024

23,330

15,921

660

39,911

Charge for year

7,259

5,308

-

12,567

At 31 March 2025

30,589

21,229

660

52,478

NET BOOK VALUE

At 31 March 2025

6,249

-

-

6,249

At 31 March 2024

13,508

5,308

-

18,816

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

-

95

Other debtors

2,240

605

2,240

700

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

7,316

6,972

Hire purchase contracts (see note 8)

2,299

2,299

Trade creditors

180

441

Tax

223

1,518

Social security and other taxes

986

864

Other creditors

1,000

525

Directors' loan accounts

2,081

1,614

14,085

14,233

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans - 1-2 years

600

3,600

Bank loans - 2-5 years

-

600

Hire purchase contracts (see note 8)

192

2,490

792

6,690

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31/3/25

31/3/24

£

£

Net obligations repayable:

Within one year

2,299

2,299

Between one and five years

192

2,490

2,491

4,789

Non-cancellable

operating leases

31/3/25

31/3/24

£

£

Within one year

-

972

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

1

Ordinary

£1

1

1

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the following transactions took place with L Russell, a director:

The company repaid him £1,845 (2024:£6,000). He paid £312 (2024: 312) of company expenses personally. He introduced £2,000 (2024: £nil) into the company. At the year end, the balance owing to L Russell, director, from the company was £2,081 (2024: £1,614).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is L Russell.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hydro Kleen Services Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Hydro Kleen Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hydro Kleen Services Limited and state those matters that we have agreed to state to the director of Hydro Kleen Services Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Hydro Kleen Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Hydro Kleen Services Limited. You consider that Hydro Kleen Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hydro Kleen Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Innes & Partners Limited

Chartered Certified Accountants

9 Ardross Street

Inverness

IV3 5NN

17 December 2025