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Registration number: 15333685

Hydro Dynamic Pembrokeshire Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 6

Hydro Dynamic Pembrokeshire Ltd

Company Information

Directors

Mr C Nelson Miss J Codd

Registered office

Barclays Bank Chambers 18 High Street Tenby Pembrokeshire SA70 7HD

Hydro Dynamic Pembrokeshire Ltd

(Registration number: 15333685)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	37,532	39,203
Current assets
Debtors	6	1,292	200
Cash at bank and in hand		13,664	6,865
		14,956	7,065
Creditors: Amounts falling due within one year	7	(38,069)	(49,027)
Net current liabilities		(23,113)	(41,962)
Net assets/(liabilities)		14,419	(2,759)
Capital and reserves
Called up share capital		200	200
Profit and loss account		14,219	(2,959)
Total equity		14,419	(2,759)

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 14 July 2026 and signed on its behalf by:
 

......................................... Mr C Nelson Director

Hydro Dynamic Pembrokeshire Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Barclays Bank Chambers
18 High Street
Tenby
Pembrokeshire
SA70 7HD

These financial statements were authorised for issue by the Board on 14 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Hydro Dynamic Pembrokeshire Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

Asset class	Depreciation method and rate
Office Equipment	33% Straight Line
Plant and Machinery	15% Reducing Balance
Improvements on Property	2% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Hydro Dynamic Pembrokeshire Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

4	Profit/loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	5,275	5,604

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	8,575	36,232	-	44,807
Additions	-	2,806	799	3,605
At 31 December 2025	8,575	39,038	799	48,412
Depreciation
At 1 January 2025	170	5,434	-	5,604
Charge for the year	172	4,882	222	5,276
At 31 December 2025	342	10,316	222	10,880
Carrying amount
At 31 December 2025	8,233	28,722	577	37,532
At 31 December 2024	8,405	30,798	-	39,203

6

Debtors

	2025 £	2024 £
Prepayments	298	-
Other debtors	994	200
	1,292	200

Hydro Dynamic Pembrokeshire Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		-	251
Taxation and social security		-	821
Directors' loan accounts	9	16,362	46,983
Outstanding defined contribution pension costs		(336)	-
Other creditors		22,043	972
		38,069	49,027