Company No: 10228483 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Katie May Penrose

REGISTERED OFFICE	Unit E2 Harwood Road Northminster B
	Upper Poppleton
	York
	YO26 6QU
	United Kingdom

COMPANY NUMBER

10228483 (England and Wales)

ACCOUNTANT	Inglis Chartered Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	14,519		19,360
		14,519		19,360
Current assets
Debtors	4	21,292		23,653
Cash at bank and in hand	5	1,663		5,319
		22,955		28,972
Prepayments and accrued income		0		254
Creditors: amounts falling due within one year	6	( 19,474)		( 23,083)
Net current assets		3,481		6,143
Total assets less current liabilities		18,000		25,503
Creditors: amounts falling due after more than one year	7	( 17,331)		( 23,696)
Accruals and deferred income		( 1,850)		( 1,700)
Net (liabilities)/assets		( 1,181)		107
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		( 1,281 )		7
Total shareholder's (deficit)/funds		( 1,181)		107

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of York Canine Hydro Ltd (registered number: 10228483) were approved and authorised for issue by the Director on 23 June 2026. They were signed on its behalf by:

Katie May Penrose Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

York Canine Hydro Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit E2 Harwood Road Northminster B, Upper Poppleton, York, YO26 6QU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	4		3

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	34,493		34,493
Disposals	( 100)		( 100)
At 31 March 2026	34,393		34,393
Accumulated depreciation
At 01 April 2025	15,133		15,133
Charge for the financial year	4,841		4,841
Disposals	( 100)		( 100)
At 31 March 2026	19,874		19,874
Net book value
At 31 March 2026	14,519		14,519
At 31 March 2025	19,360		19,360

4. Debtors

	2026		2025
	£		£
Trade debtors	1,560		820
Other debtors	19,732		22,833
	21,292		23,653

5. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	1,663		5,319

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Taxation and social security	10,739		16,955
Obligations under finance leases and hire purchase contracts	6,365		5,727
Other creditors	2,370		401
	19,474		23,083

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Obligations under finance leases and hire purchase contracts	17,331		23,696

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100