REGISTERED NUMBER: 04759033 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 March 2026

for

Interfluid Hydraulics Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

62,779

83,951

CURRENT ASSETS

Stocks and work in progress

132,107

53,016

Debtors

5

258,224

234,745

Cash at bank and in hand

93,535

141,693

483,866

429,454

CREDITORS

Amounts falling due within one year

6

185,990

162,043

NET CURRENT ASSETS

297,876

267,411

TOTAL ASSETS LESS CURRENT LIABILITIES

360,655

351,362

CREDITORS

Amounts falling due after more than one year

7

(8,238

)

(15,398

)

PROVISIONS FOR LIABILITIES

(11,161

)

(13,491

)

NET ASSETS

341,256

322,473

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

341,156

322,373

SHAREHOLDERS' FUNDS

341,256

322,473

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

K J Ingram - Director

1.	STATUTORY INFORMATION

Interfluid Hydraulics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04759033

Registered office:

Beeching Park

Kelly Bray

Callington

Cornwall

PL17 8QS

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 10% on cost

Stocks

Stocks and work in progress and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks and work in progress to their present location and condition.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

328,501

Additions

6,425

Disposals

(2,576

)

At 31 March 2026

332,350

DEPRECIATION

At 1 April 2025

244,550

Charge for year

25,932

Eliminated on disposal

(911

)

At 31 March 2026

269,571

NET BOOK VALUE

At 31 March 2026

62,779

At 31 March 2025

83,951

Fixed assets, included in the above, which are held under finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

34,431

DEPRECIATION

At 1 April 2025

17,484

Charge for year

4,237

At 31 March 2026

21,721

NET BOOK VALUE

At 31 March 2026

12,710

At 31 March 2025

16,947

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

206,685

134,654

Other debtors

51,539

100,091

258,224

234,745

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,667

10,000

Finance leases (see note 8)

5,493

5,493

Trade creditors

92,111

84,052

Taxation and social security

79,698

55,664

Other creditors

7,021

6,834

185,990

162,043

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

1,667

Finance leases (see note 8)

8,238

13,731

8,238

15,398

8.	LEASING AGREEMENTS

Minimum lease payments under finance leases fall due as follows:

Finance leases

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

5,493

5,493

Between one and five years

8,238

13,731

13,731

19,224

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

K J Ingram and D Ingram

Balance outstanding at start of year

58,689

65,097

Amounts advanced

57,536

60,216

Amounts repaid

(65,774

)

(66,624

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50,451

58,689

Interest has been charged on the loan at the official HMRC rate of 2.25%.up to 5 April 2025 and 3.75% thereafter.