REGISTERED NUMBER: 07340389 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Hyperbaric & Tunnel Safety Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr D R Lamont

Mrs A M Lamont

SECRETARY:

Mrs A M Lamont

REGISTERED OFFICE:

13a Duke Street

Southport

Merseyside

PR8 1LS

REGISTERED NUMBER:

07340389 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

13a Duke Street

Southport

Merseyside

PR8 1LS

FIXED ASSETS

Tangible assets

4

328

173

Investments

5

623,998

587,897

624,326

588,070

CURRENT ASSETS

Debtors

6

14,418

1,990

Cash at bank

358,505

275,328

372,923

277,318

CREDITORS

Amounts falling due within one year

7

(153,614

)

(131,725

)

NET CURRENT ASSETS

219,309

145,593

TOTAL ASSETS LESS CURRENT LIABILITIES

843,635

733,663

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

842,635

732,663

SHAREHOLDERS' FUNDS

843,635

733,663

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

Dr D R Lamont - Director

1.	STATUTORY INFORMATION

Hyperbaric & Tunnel Safety 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.

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

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 as modified by the revaluation of certain assets.

Critical accounting judgements and key sources of estimation uncertainty

There were no critical accounting judgements or areas of uncertainty involved in preparation of the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

33% on reducing balance

Fixed asset investments

Fixed assets include listed investments stated at market value. The increase (decrease) in value over the original cost is include in the profit (loss) for the year and then transferred to the fair value reserve.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

3,687

Additions

316

At 31 August 2025

4,003

DEPRECIATION

At 1 September 2024

3,514

Charge for year

161

At 31 August 2025

3,675

NET BOOK VALUE

At 31 August 2025

328

At 31 August 2024

173

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 September 2024

587,897

Additions

13,336

Disposals

(18,575

)

Revaluations

41,340

At 31 August 2025

623,998

NET BOOK VALUE

At 31 August 2025

623,998

At 31 August 2024

587,897

Cost or valuation at 31 August 2025 is represented by:

Other

investments

£

Valuation in 2018

4,228

Valuation in 2019

1,800

Valuation in 2020

16,385

Valuation in 2021

51,886

Valuation in 2022

(91,983

)

Valuation in 2023

(19,241

)

Valuation in 2024

43,003

Valuation in 2025

41,340

Cost

576,580

623,998

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,823

1,990

Other debtors

595

-

14,418

1,990

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

20,076

10,906

Other creditors

133,538

120,819

153,614

131,725

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000