REGISTERED NUMBER: 08540592 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

HYDENLYNE LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

35,198

41,817

Current assets

Debtors

5

853,651

878,514

Cash at bank

475,882

501,785

1,329,533

1,380,299

Creditors

Amounts falling due within one year

6

478,680

456,575

Net current assets

850,853

923,724

Total assets less current liabilities

886,051

965,541

Provisions for liabilities

7

7,300

8,454

Net assets

878,751

957,087

Capital and reserves

Called up share capital

8

102

102

Retained earnings

878,649

956,985

Shareholders' funds

878,751

957,087

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 January 2026 and were signed on its behalf by:

Mr N Taylor - Director

1.	Statutory information

Hydenlyne Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08540592. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and the business address is Old Dairy Cottage, Long Lane, Wimborne, Dorset, BH21 7AQ.

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 represents amounts receivable in respect of the sale of services net of VAT and is recognised when the service has been performed in accordance with the terms of the contractual arrangement.

Tangible fixed assets

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

Short leasehold

-

20% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 10 (2024 - 12 ) .

4.	Tangible fixed assets

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

Cost

At 1 June 2024

10,000

10,927

30,457

Additions

-

-

1,120

Disposals

-

-

-

At 31 May 2025

10,000

10,927

31,577

Depreciation

At 1 June 2024

2,000

3,934

13,196

Charge for year

2,000

1,398

4,595

Eliminated on disposal

-

-

-

At 31 May 2025

4,000

5,332

17,791

Net book value

At 31 May 2025

6,000

5,595

13,786

At 31 May 2024

8,000

6,993

17,261

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 June 2024

21,000

22,365

94,749

Additions

-

6,324

7,444

Disposals

-

(4,787

)

(4,787

)

At 31 May 2025

21,000

23,902

97,406

Depreciation

At 1 June 2024

14,355

19,447

52,932

Charge for year

1,662

4,408

14,063

Eliminated on disposal

-

(4,787

)

(4,787

)

At 31 May 2025

16,017

19,068

62,208

Net book value

At 31 May 2025

4,983

4,834

35,198

At 31 May 2024

6,645

2,918

41,817

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

840,620

866,087

Amounts owed by group undertakings

1,164

-

Prepayments and accrued income

11,867

12,427

853,651

878,514

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

346,894

184,473

Tax

75,525

124,989

Social security and other taxes

746

19,875

Pension

555

357

VAT

17,768

65,310

Other creditors

30,877

20,737

Directors' current accounts

33

900

Accruals and deferred income

6,282

39,934

478,680

456,575

7.	Provisions for liabilities

2025

2024

£

£

Deferred tax

7,300

8,454

Deferred

tax

£

Balance at 1 June 2024

8,454

Credit to Income statement during year

(1,154

)

Balance at 31 May 2025

7,300

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A

£1

100

100

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

102

102

9.	Ultimate controlling party

The company is controlled by the director, Mr N A Taylor, by virtue of his 51% holding in the voting share capital of its parent Hydenlyne Group Ltd.