B.A Hydro Solutions Limited - Filleted accounts

Registered number

07964847

B.A Hydro Solutions Limited

Filleted Accounts

31 March 2026

B.A Hydro Solutions Limited
Registered number:		07964847
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Right of use assets	1		30,682			-
Tangible assets	3		342,228			318,774
			372,910			318,774

Current assets
Stocks		95,855			32,549
Debtors	4	391,603			459,728
Cash at bank and in hand		421,887			293,268
		909,345			785,545

Creditors: amounts falling due within one year	5	(157,390)			(108,917)

Net current assets			751,955			676,628

Total assets less current liabilities			1,124,865			995,402

Creditors: amounts falling due after more than one year	6		(95,796)			(84,778)

Provisions for liabilities			(20,579)			(10,991)


Net assets			1,008,490			899,633

Capital and reserves
Called up share capital			100			100
Revaluation reserve	7		64,800			64,800
Profit and loss account			943,590			834,733

Shareholders' funds			1,008,490			899,633

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Mr TD Baker
Director
Approved by the board on 19 July 2026

B.A Hydro Solutions Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost on a reducing balance basis , as follows:

	Freehold buildings			0% (The current freehold properties is depreciated at 0% due to the increasing residual value and long economic life)
	Plant and machinery			25% per year
	Fixtures, fittings, tools and equipment			25% per year

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	The company has adopted the amendments to FRS 102 regarding the treatment of leases. The amendments require lessees to recognise Right-of-Use assets (ROU) and Lease Liabilities for all leases, with limited exemptions for short-term leases (12 months or less) and leases of low-value assets. The lease liability is initially measured at the present value of the outstanding lease payments, discounted using the company’s obtainable borrowing rate for each lease. Subsequently, the liability is increased by interest expense and decreased by lease payments made. The ROU asset is initially measured at and subsequently depreciated over the shorter of the asset's useful life or the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					12		11


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	270,815		173,344		12,045		456,204
	Additions	16,938		30,616		-		47,554
	At 31 March 2026	287,753		203,960		12,045		503,758

	Depreciation
	At 1 April 2025	288		127,322		9,820		137,430
	Charge for the year	4,250		19,159		691		24,100
	At 31 March 2026	4,538		146,481		10,511		161,530

	Net book value
	At 31 March 2026	283,215		57,479		1,534		342,228
	At 31 March 2025	270,527		46,022		2,225		318,774


4	Debtors					2026		2025
£							£

	Trade debtors					376,101		443,298
	Other debtors					15,502		16,430
						391,603		459,728


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					12,334		12,334
	Obligations under finance lease and hire purchase contracts					9,746		-
	Trade creditors					13,968		9,864
	Taxation and social security costs					117,609		80,485
	Other creditors					3,733		6,234
						157,390		108,917


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					76,080		84,778
	Obligations under finance lease and hire purchase contracts					19,716		-
						95,796		84,778


7	Revaluation reserve					2026		2025
£							£

	At 1 April 2025					64,800		64,800

	At 31 March 2026					64,800		64,800


8	Loans to the company from directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr TD Baker
	Interest free loan	3,884				(219)		3,665

		3,884		-		(219)		3,665


9	Other information

	B.A Hydro Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is:
	3 The Sidings
	Station Road
	Shepreth
	Hertfordshire
	SG8 6PZ