East Yorkshire Hydraulics Limited

Contents
	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03854771

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	3		1		1
Tangible Assets	4		57,227		44,302

			57,228		44,303
CURRENT ASSETS
Stocks	5	323,058		330,524
Debtors	6	806,429		713,312
Cash at bank and in hand		909,303		817,813

		2,038,790		1,861,649
Creditors: Amounts Falling Due Within One Year	7	(323,608 )		(222,449 )

NET CURRENT ASSETS (LIABILITIES)			1,715,182		1,639,200

TOTAL ASSETS LESS CURRENT LIABILITIES			1,772,410		1,683,503

PROVISIONS FOR LIABILITIES
Deferred Taxation			(14,307 )		(11,076 )

NET ASSETS			1,758,103		1,672,427

CAPITAL AND RESERVES
Called up share capital	8		4		4
Other reserves			255,394		305,693
Profit and Loss Account			1,502,705		1,366,730

SHAREHOLDERS' FUNDS			1,758,103		1,672,427

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East Yorkshire Hydraulics Limited

Balance Sheet (continued)

As At 31 October 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr John Williams Director	Mr Barrie Kirby Director
26/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

1.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

1.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	15% on reducing balance

1.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

1.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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East Yorkshire Hydraulics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

1.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 18 (2024: 18)

3. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	20,105

As at 31 October 2025	20,105

Amortisation
As at 1 November 2024	20,104

As at 31 October 2025	20,104

Net Book Value
As at 31 October 2025	1

As at 1 November 2024	1

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 November 2024	113,384	323,131	20,749	457,264
Additions	-	25,090	-	25,090

As at 31 October 2025	113,384	348,221	20,749	482,354

Depreciation
As at 1 November 2024	102,708	289,914	20,340	412,962
Provided during the period	1,514	10,594	57	12,165

As at 31 October 2025	104,222	300,508	20,397	425,127

Net Book Value
As at 31 October 2025	9,162	47,713	352	57,227

As at 1 November 2024	10,676	33,217	409	44,302

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East Yorkshire Hydraulics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Stocks

	2025	2024
	£	£
Stock	323,058	330,524

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	778,155	687,098
Prepayments and accrued income	28,274	26,214

	806,429	713,312

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	123,751	58,149
Corporation tax	69,363	40,703
Other taxes and social security	21,141	32,442
VAT	90,094	66,267
Accruals and deferred income	5,260	17,764
Directors' loan accounts	13,999	7,124

	323,608	222,449

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

9. Related Party Transactions

During the course of the year the company traded with its directors by way of directors' loan account. The transactions were as follows:

Mr & Mrs B Kirby

The balance owed to the directors as at 31st October 2024 was £10,943 (2024 : £6,499)

Mr & Mrs J Williams

The balance owed to the directors as at 31st October 2024 was £3,056 (2024 : £625)

10. Other Financial Commitments

The company has an annual operating lease commitment to make payments to its landlords of £ 43,000 in respect of the rental of premises at Units 4b & 4c Harpings Road, National Avenue, Kingston Upon Hull.

11. General Information

East Yorkshire Hydraulics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03854771 . The registered office is Units 4b And 4c Harpings Road, National Avenue, Hull, East Yorkshire, HU5 4JF.

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