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

Hydroflux Limited is a private company limited by shares incorporated in England and Wales. The registered office is 20 Fosters Close, Churchtown, Southport, PR9 7QD.

The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A

Small Entities.

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 company ceased trading on 31 March 2025. As a result, the directors have concluded that the company is not a going concern. Accordingly, the financial statements have been prepared on a basis other than going concern.

Assets have been stated at amounts considered recoverable and liabilities include provision for all known and expected costs arising from the cessation of trading.

Turnover represents management and representation fees.

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.

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.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

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

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit/(loss) for the period then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

The company’s ultimate controlling entity is Hydroflux Pty (registered address) by virtue of its 100% ownership of 100% of the issued share capital of the company