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REGISTERED NUMBER: 03685901 (England and Wales)

| HYDROTEC CONSULTANTS LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

HYDROTEC CONSULTANTS LIMITED (REGISTERED NUMBER: 03685901) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| HYDROTEC CONSULTANTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | D M Jones

| S M MacCarthy

| SECRETARY: | P L Jones

| REGISTERED OFFICE: | 16 Park Copse

| Horsforth

| Leeds

| West Yorkshire

| LS18 5UN

| REGISTERED NUMBER: | 03685901 (England and Wales)

| ACCOUNTANTS: | UHY BPR Heaton

| Chartered Accountants

| Glenewes House

| Gate Way Drive

| Leeds

| West Yorkshire

| LS19 7XY

| BANKERS: | Virgin Money

| 32 Town Street

| Horsforth

| Leeds

| LS18 4RJ

HYDROTEC CONSULTANTS LIMITED (REGISTERED NUMBER: 03685901) |

BALANCE SHEET

31 MAY 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 18,368 |  | 19,189 |  |

CURRENT ASSETS

Stocks | 1,076 |  | 22,450 |  |

Debtors | 5 | 297,251 |  | 227,844 |  |

Cash at bank and in hand | 100,616 |  | 46,745 |  |

398,943 |  | 297,039 |  |

CREDITORS

Amounts falling due within one year | 6 | 99,464 |  | 117,565 |  |

NET CURRENT ASSETS | 299,479 |  | 179,474 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 317,847 |  | 198,663 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (667 | ) | (8,667 | ) |

PROVISIONS FOR LIABILITIES | (4,592 | ) | (4,414 | ) |

NET ASSETS | 312,588 |  | 185,582 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 312,388 |  | 185,382 |  |

SHAREHOLDERS' FUNDS | 312,588 |  | 185,582 |  |

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.

HYDROTEC CONSULTANTS LIMITED (REGISTERED NUMBER: 03685901) |

BALANCE SHEET - continued

31 MAY 2025

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 Board of Directors and authorised for issue on 8 January 2026 and were signed on its behalf by:

D M Jones - Director

HYDROTEC CONSULTANTS LIMITED (REGISTERED NUMBER: 03685901) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Hydrotec Consultants 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.

| The presentation currency of the financial statements is Pound Sterling (£).

| Turnover

| Turnover represents revenue recognised in the accounts. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying services, and excludes value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance and 5% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Office equipment | - | 33% 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.

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified at fair value through profit and loss.

| Basic financial instruments

| Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

| Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

| 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.

HYDROTEC CONSULTANTS LIMITED (REGISTERED NUMBER: 03685901) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 makes contributions to the group personal pension plan for both directors and employees. Contributions paid in the year are charged directly to the profit and loss account.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 11 ) .

4. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 June 2024 | 91,431 |  |

| Additions | 2,193 |  |

| At 31 May 2025 | 93,624 |  |

| DEPRECIATION

| At 1 June 2024 | 72,242 |  |

| Charge for year | 3,014 |  |

| At 31 May 2025 | 75,256 |  |

| NET BOOK VALUE

| At 31 May 2025 | 18,368 |  |

| At 31 May 2024 | 19,189 |  |

HYDROTEC CONSULTANTS LIMITED (REGISTERED NUMBER: 03685901) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 185,666 |  | 218,492 |  |

| Amounts owed by group undertakings | 15,000 |  | - |  |

| Other debtors | 96,585 |  | 9,352 |  |

297,251 |  | 227,844 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 8,000 |  | 8,000 |  |

| Trade creditors | 15,447 |  | 27,164 |  |

| Taxation and social security | 37,791 |  | 36,539 |  |

| Other creditors | 38,226 |  | 45,862 |  |

99,464 |  | 117,565 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 667 |  | 8,667 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

| £ | £

| Within one year | 31,708 |  | 31,708 |  |

| Between one and five years | 51,472 |  | 83,180 |  |

83,180 |  | 114,888 |  |

9. | PARENT COMPANY

| Following a share for share exchange on 14 November 2023, this company is a wholly owned subsidiary of Hydrotec Developments Ltd.