Hydra Int. Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15227049

Hydra Int. Limited

Filleted Unaudited Financial Statements

For the year ended

31 October 2025

Hydra Int. Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Intangible assets excluding negative goodwill		18,589		20,889
Negative goodwill		( 1,244)		( 16,384)
		--------		--------
Intangible assets	5		17,345		4,505
Tangible assets	6		30,026		40,528
			--------		--------
			47,371		45,033

Current assets

Stocks		33,350	84,272
Debtors: due within one year	7	20,083	35,740
Debtors: due after more than one year	7	35,310	35,310
Cash at bank and in hand		141,249	53,490
		---------	---------
		229,992	208,812

Creditors: amounts falling due within one year	8	232,448		172,513
		---------		---------
Net current (liabilities)/assets			( 2,456)		36,299
			--------		--------
Total assets less current liabilities			44,915		81,332

Provisions	99	10,132
	--------	--------
Net assets	44,816	71,200
	--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	44,716	71,100
	--------	--------
Shareholders funds	44,816	71,200
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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.

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

Hydra Int. Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 8 July 2026 , and are signed on behalf of the board by:

Mr T J Townsend

Director

Company registration number: 15227049

Hydra Int. Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Building 1, Chapel Pond Hill, Bury St. Edmunds, Suffolk, IP32 7HT, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Intangible assets Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill	-	50% straight line
Intellectual property	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 9 ).

5. Intangible assets

	Goodwill	Intellectual property	Total
	£	£	£
Cost
At 1 November 2024 and 31 October 2025	( 30,280)	23,000	( 7,280)
	--------	--------	-------
Amortisation
At 1 November 2024	( 13,896)	2,111	( 11,785)
Charge for the year	( 15,140)	2,300	( 12,840)
	--------	--------	--------
At 31 October 2025	( 29,036)	4,411	( 24,625)
	--------	--------	--------
Carrying amount
At 31 October 2025	( 1,244)	18,589	17,345
	--------	--------	--------
At 31 October 2024	( 16,384)	20,889	4,505
	--------	--------	--------

6. Tangible assets

	Plant and machinery
	£
Cost
At 1 November 2024	43,759
Additions	538
	--------
At 31 October 2025	44,297
	--------
Depreciation
At 1 November 2024	3,231
Charge for the year	11,040
	--------
At 31 October 2025	14,271
	--------
Carrying amount
At 31 October 2025	30,026
	--------
At 31 October 2024	40,528
	--------

7. Debtors

Debtors falling due within one year are as follows:

	2025	2024
	£	£
Trade debtors	7,975	18,409
Other debtors	12,108	17,331
	--------	--------
	20,083	35,740
	--------	--------

Debtors falling due after one year are as follows:

	2025	2024
	£	£
Other debtors	35,310	35,310
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	9,381	8,621
Social security and other taxes	48,295	44,173
Other creditors	174,772	119,719
	---------	---------
	232,448	172,513
	---------	---------

9. Operating lease commitments

The total future minimum lease payments under non-cancellable operating leases are £215,242 (2024: £274,047).

10. Related party transactions

During the year the company received a loan from a company connected to the directors of £7,013 (2024: £233,850). During the year repayments of the loan were made of £nil (2024: £119,128). As at the balance sheet date the amount owed to the related party were £121,735 (2024: £114,722). All interest on these loans have been waived for the current and previous year.