REGISTERED NUMBER: 02798152 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Pneumatic & Hydraulic Couplings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P Gate

Mr A Sleney

Mr S Tupling

REGISTERED OFFICE:

Atlas Way

Atlas North

Sheffield

South Yorkshire

S4 7QQ

REGISTERED NUMBER:

02798152 (England and Wales)

ACCOUNTANTS:

Lishmans LLP

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

FIXED ASSETS

Tangible assets

4

59,486

45,420

CURRENT ASSETS

Stocks

64,516

85,696

Debtors

5

884,853

711,629

Cash at bank

30,253

37,207

979,622

834,532

CREDITORS

Amounts falling due within one year

6

964,276

765,637

NET CURRENT ASSETS

15,346

68,895

TOTAL ASSETS LESS CURRENT LIABILITIES

74,832

114,315

PROVISIONS FOR LIABILITIES

7

12,872

5,329

NET ASSETS

61,960

108,986

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

61,950

108,976

SHAREHOLDERS' FUNDS

61,960

108,986

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 22 May 2026 and were signed on its behalf by:

Mr P Gate - Director

1.	STATUTORY INFORMATION

Pneumatic & Hydraulic Couplings 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.

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.

Fixtures and fittings

-

33% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

118,212

Additions

42,490

Disposals

(12,975

)

At 31 December 2025

147,727

DEPRECIATION

At 1 January 2025

72,792

Charge for year

19,579

Eliminated on disposal

(4,130

)

At 31 December 2025

88,241

NET BOOK VALUE

At 31 December 2025

59,486

At 31 December 2024

45,420

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

589,587

553,772

Other debtors

295,266

157,857

884,853

711,629

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

350,760

221,512

Trade creditors

332,411

327,870

Taxation and social security

94,332

124,755

Other creditors

186,773

91,500

964,276

765,637

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

12,872

5,329

Deferred

tax

£

Balance at 1 January 2025

5,329

Charge to Income Statement during year

7,543

Profit and loss account

Balance at 31 December 2025

12,872