Hydromarc Ltd - Filleted accounts

Hydromarc Ltd
Registered number:		08306785
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		3,136			4,219

Current assets
Debtors	4	44,288			42,704
Cash at bank and in hand		68			131
		44,356			42,835

Creditors: amounts falling due within one year	5	(46,831)			(46,197)

Net current liabilities			(2,475)			(3,362)

Total assets less current liabilities			661			857


Provisions for liabilities			(596)			(801)


Net assets			65			56

Capital and reserves
Called up share capital			1			1
Profit and loss account			64			55

Shareholder's funds			65			56

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Craig Walsh
Director
Approved by the board on 24 July 2026

Hydromarc Ltd
Notes to the Accounts
for the year ended 30 November 2025


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, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	25% Reducing Balance
	Computer Equipment	50% Reducing Balance
	Tools & Machinery	50% Reducing Balance

	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Equipment & tools		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	2,647		22,684		25,331
	At 30 November 2025	2,647		22,684		25,331

	Depreciation
	At 1 December 2024	2,534		18,578		21,112
	Charge for the year	57		1,026		1,083
	At 30 November 2025	2,591		19,604		22,195

	Net book value
	At 30 November 2025	56		3,080		3,136
	At 30 November 2024	113		4,106		4,219


4	Debtors			2025		2024
£					£

	Trade debtors			44,288		42,704


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			3,412		930
	Trade creditors			(975)		(675)
	Corporation tax			39,051		39,882
	Other taxes and social security costs			4,502		5,013
	Other creditors			841		1,047
				46,831		46,197


6	Other information

	Hydromarc Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	30A Earls Avn
	Folkestone
	Kent
	CT20 2HE