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Registration number: 05025973

Wallingford Hydrosolutions Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Wallingford Hydrosolutions Limited

Contents

Company Information | 1
Statement of Directors' Responsibilities | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 10

Wallingford Hydrosolutions Limited

Company Information

Directors | J A Jeans P R Blackman

Registered office | Stables 4 Howbery Business Park Wallingford Oxfordshire OX10 8BA

Accountants | Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Wallingford Hydrosolutions Limited

Statement of Directors' Responsibilities

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

• | select suitable accounting policies and apply them consistently;

• | make judgements and accounting estimates that are reasonable and prudent;

• | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Wallingford Hydrosolutions Limited

(Registration number: 05025973)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 11,004 | 11,576
Investments | 5 | 1 | 1
|  | 11,005 | 11,577
Current assets |  |  |
Debtors | 6 | 507,893 | 532,420
Cash at bank and in hand |  | 1,122,707 | 828,651
|  | 1,630,600 | 1,361,071
Creditors: Amounts falling due within one year | 7 | (578,941) | (547,779)
Net current assets |  | 1,051,659 | 813,292
Total assets less current liabilities |  | 1,062,664 | 824,869
Provisions for liabilities |  | (2,621) | (2,621)
Net assets |  | 1,060,043 | 822,248
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 1,059,943 | 822,148
Shareholders' funds |  | 1,060,043 | 822,248

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Wallingford Hydrosolutions Limited

(Registration number: 05025973)
Balance Sheet as at 30 June 2025 (continued)

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 February 2026 and signed on its behalf by:

......................................... J A Jeans Director

Wallingford Hydrosolutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Stables 4
Howbery Business Park
Wallingford
Oxfordshire
OX10 8BA

These financial statements were authorised for issue by the Board on 12 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Revenue (described as turnover) is the value of goods and services provided (net of VAT) during the year.
Revenue is recognised on the sale of goods when the goods are delivered and title has passed. Revenue is recognised on the provision of services when the right to consideration is obtained through performance.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Wallingford Hydrosolutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities and the corresponding tax bases used to compute taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment, plant and machinery | 33% Straight line basis

Investments

Investments in subsidiary undertakings are recognised at cost.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Wallingford Hydrosolutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
Short term debtors are measured at transaction price, less any impairment. Short term creditors are measured at transaction price

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2024 - 21).

Wallingford Hydrosolutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 July 2024 | 45,039 | 45,039
Additions | 7,740 | 7,740
At 30 June 2025 | 52,779 | 52,779
Depreciation
At 1 July 2024 | 33,463 | 33,463
Charge for the year | 8,312 | 8,312
At 30 June 2025 | 41,775 | 41,775
Carrying amount
At 30 June 2025 | 11,004 | 11,004
At 30 June 2024 | 11,576 | 11,576

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 1 | 1

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 1
Provision
Carrying amount
At 30 June 2025 | 1
At 30 June 2024 | 1

Wallingford Hydrosolutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 124,809 | 250,225
Prepayments | 33,651 | 18,390
Amounts recoverable on contracts | 349,433 | 263,805
| 507,893 | 532,420

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 22,851 | 23,851
Taxation and social security | 121,362 | 119,969
Other creditors | 434,728 | 403,959
| 578,941 | 547,779

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

Wallingford Hydrosolutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

9 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 41,720 | 29,260
Later than one year and not later than five years | 17,860 | -
| 59,580 | 29,260

The amount of non-cancellable operating lease payments recognised as an expense during the year was £33,073 (2024 - £23,736).