Company registration number SC651886 (Scotland)
HYDROVOLVE HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HYDROVOLVE HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 4
HYDROVOLVE HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
1
1
Current assets
Debtors - deferred tax
3,070
2,244
Debtors - other
5
744
1,424
Cash at bank and in hand
1,166
-
0
4,980
3,668
Creditors: amounts falling due within one year
6
(21,268)
(12,302)
Net current liabilities
(16,288)
(8,634)
Net liabilities
(16,287)
(8,633)
Capital and reserves
Called up share capital
7
104
100
Profit and loss reserves
(16,391)
(8,733)
Total equity
(16,287)
(8,633)

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on
18 June 2026
18 June 2026
and are signed on its behalf by:
P Moyes
..............................................
Peter Moyes
Director
Company registration number SC651886 (Scotland)
HYDROVOLVE HOLDINGS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2024
100
(10,163)
(10,063)
Year ended 31 December 2024:
Profit and total comprehensive income
-
1,430
1,430
Balance at 31 December 2024
100
(8,733)
(8,633)
Year ended 31 December 2025:
Loss and total comprehensive income
-
(7,658)
(7,658)
Issue of share capital
7
4
-
4
Balance at 31 December 2025
104
(16,391)
(16,287)
HYDROVOLVE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

HydroVolve Holdings Limited is a private company limited by shares incorporated in Scotland. The registered office is 37 Albyn Place, Aberdeen, United Kingdom, United Kingdom, AB10 1YN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1
1
HYDROVOLVE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
3
Fixed asset investments
(Continued)
- 4 -

Other investments are shares in other unlisted companies which have been measured at cost.

4
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Hydrovolve Limited
37 Albyn Place, Aberdeen, Scotland
Ordinary
100.00
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
744
1,424
Deferred tax asset
3,070
2,244
3,814
3,668
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,100
-
0
Amounts owed to group undertakings
13,838
10,802
Other creditors
5,330
1,500
21,268
12,302
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary of 1p each
1,900
1,900
19
19
Ordinary of 1p each
8,543
8,100
85
81
10,443
10,000
104
100

During the period 443 Ordinary shares were allotted, with an aggregate nominal value of £4.43.

8
Ultimate Controlling Party

The ultimate controlling party is P B Moyes.

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