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Company Registration number: 04009093

Vortex Hydra (UK) Limited
Annual Report and Unaudited
Financial Statements
for the Year Ended 31 December 2025

Vortex Hydra (UK) Limited

Contents

Pages

Balance sheet | 1 to 2
Notes to the financial statements | 3 to 11

Vortex Hydra (UK) Limited

Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 33,176 | 13,552
Current assets |  |  |
Stocks | 6 | 212,758 | 166,520
Debtors | 7 | 964,433 | 876,741
Cash at bank and in hand |  | 405,623 | 666,659
|  | 1,582,814 | 1,709,920
Creditors: Amounts falling due within one year | 10 | (549,390) | (655,425)
Net current assets |  | 1,033,424 | 1,054,495
Total assets less current liabilities |  | 1,066,600 | 1,068,047
Creditors: Amounts falling due after more than one year | 10 | - | (10,383)
Provisions for liabilities |  | (8,295) | (2,760)
Net assets |  | 1,058,305 | 1,054,904
Capital and reserves |  |  |
Called up share capital | 11 | 81,000 | 81,000
Retained earnings |  | 977,305 | 973,904
Shareholders' funds |  | 1,058,305 | 1,054,904

Vortex Hydra (UK) Limited

Balance Sheet as at 31 December 2025 (continued)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 20 February 2026 and signed on its behalf by:

......................................... Mr S W Brown Company secretary and director

Company registration number: 04009093

Vortex Hydra (UK) Limited

Notes to the financial statements for the Year Ended 31 December 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:
Kingmoor Industrial Estate
Kingmoor Road
Carlisle
CA3 9QJ

These financial statements were authorised for issue by the Board on 20 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.

The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Vortex Hydra (UK) Limited

Notes to the financial statements for the Year Ended 31 December 2025 (continued)

2 | ACCOUNTING POLICIES (continued)

Going concern

The financial statements have been prepared on a going concern basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

Tax

The tax expense for the period comprises current and deferred 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 corporation 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 in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Vortex Hydra (UK) Limited

Notes to the financial statements for the Year Ended 31 December 2025 (continued)

2 | ACCOUNTING POLICIES (continued)

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
Leasehold properties | 10 year straight line basis
Plant and machinery | 25% reducing balance basis
Office equipment | 25% reducing balance basis
Fixtures and fittings | 15% reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10 years straight line basis

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Vortex Hydra (UK) Limited

Notes to the financial statements for the Year Ended 31 December 2025 (continued)

2 | ACCOUNTING POLICIES (continued)

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.

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
Impairment
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Vortex Hydra (UK) Limited

Notes to the financial statements for the Year Ended 31 December 2025 (continued)

3 | STAFF NUMBERS

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

4 | INTANGIBLE ASSETS

| Goodwill £ | Total £
Cost or valuation
At 1 January 2025 | 145,000 | 145,000
At 31 December 2025 | 145,000 | 145,000
Amortisation
At 1 January 2025 | 145,000 | 145,000
At 31 December 2025 | 145,000 | 145,000
Carrying amount
At 31 December 2025 | - | -

Vortex Hydra (UK) Limited

Notes to the financial statements for the Year Ended 31 December 2025 (continued)

5 | TANGIBLE ASSETS

| Leasehold properties £ | Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 86,086 | 102,289 | 7,891 | 196,266
Additions | - | 28,861 | 599 | 29,460
At 31 December 2025 | 86,086 | 131,150 | 8,490 | 225,726
Depreciation
At 1 January 2025 | 83,571 | 94,161 | 4,980 | 182,712
Charge for the year | 2,515 | 6,446 | 877 | 9,838
At 31 December 2025 | 86,086 | 100,607 | 5,857 | 192,550
Carrying amount
At 31 December 2025 | - | 30,543 | 2,633 | 33,176
At 31 December 2024 | 2,515 | 8,127 | 2,910 | 13,552

Included within the net book value of land and buildings above is £Nil (2024 - £2,515) in respect of long leasehold land and buildings.

6 | STOCKS

| 2025 £ | 2024 £
Stocks | 212,758 | 166,520

7 | DEBTORS

Current | 2025 £ | 2024 £
Trade debtors | 604,294 | 633,295
Prepayments | 44,979 | 14,347
Other debtors | 315,160 | 229,099
| 964,433 | 876,741

Vortex Hydra (UK) Limited

Notes to the financial statements for the Year Ended 31 December 2025 (continued)

8 | LOANS AND BORROWINGS

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 10,383

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 5,287 | 5,287
Bank overdrafts | - | 2,060
| 5,287 | 7,347

Vortex Hydra (UK) Limited

Notes to the financial statements for the Year Ended 31 December 2025 (continued)

9 | RELATED PARTY TRANSACTIONS

Transactions with directors

2025 | At 1 January 2025 £ | Advances to director £ | At 31 December 2025 £
Mr S W Brown
Director's loan account | - | 60,500 | 60,500

The overdrawn balance is unsecured and repayable on demand. Interest is charged on the overdrawn balance at a rate of 2.25% per annum.

10 | CREDITORS

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 5,287 | 7,347
Trade creditors |  | 242,927 | 268,531
Taxation and social security |  | 103,891 | 162,564
Accruals and deferred income |  | 188,210 | 208,223
Other creditors |  | 9,075 | 8,760
|  | 549,390 | 655,425

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 10,383

Vortex Hydra (UK) Limited

Notes to the financial statements for the Year Ended 31 December 2025 (continued)

11 | Share capital

Ordinary shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000
Redeemable 3% preference shares of £1 each | 80,000 | 80,000 | 80,000 | 80,000
| 81,000 | 81,000 | 81,000 | 81,000