Hydracaddie Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of Hydracaddie Limited for the period 5 November 2024 to 30 April 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hydracaddie Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of Hydracaddie Limited , as a body, in accordance with the terms of our engagement letter dated 08 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of Hydracaddie Limited and state those matters that we have agreed to state to the directors of Hydracaddie Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hydracaddie Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Hydracaddie Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Hydracaddie Limited . You consider that Hydracaddie Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Hydracaddie Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

4th August 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

First Floor, East Wing, Sandfield House

Kings Close, Water Lane

Wilmslow

Cheshire

SK9 5AR

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Hydracaddie Limited

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: 16062465

		30 April 2026
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		370
Tangible Assets	5		126

			496
CURRENT ASSETS
Stocks	6	5,682
Debtors	7	1,874
Cash at bank and in hand		4,375

		11,931
Creditors: Amounts Falling Due Within One Year	8	(17,576 )

NET CURRENT ASSETS (LIABILITIES)			(5,645 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(5,149 )

NET LIABILITIES			(5,149 )

CAPITAL AND RESERVES
Called up share capital	11		10
Profit and Loss Account			(5,159 )

SHAREHOLDERS' FUNDS			(5,149)

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Hydracaddie Limited

Balance Sheet (continued)

As At 30 April 2026

For the period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ross Clayton

Director

4th August 2026

The notes on pages 4 to 7 form part of these financial statements.

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Hydracaddie Limited

Notes to the Financial Statements

For the Period 5 November 2024 to 30 April 2026

Notes to the Financial Statements

1. General Information

Hydracaddie Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16062465 . The registered office is First Floor, East Wing, Sandfield House, Kings Close, Water Lane, Wilmslow, Cheshire, SK9 5AR.

The company's date of trading start was 01/05/2025.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property, comprising trademarks, is stated at cost less accumulated amortisation and any accumulated impairment losses, over their expected useful lives. They are amortised to the profit and loss account on a straight-line basis at a rate of 33%.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% Straight line

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Hydracaddie Limited

Notes to the Financial Statements (continued)

For the Period 5 November 2024 to 30 April 2026

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Intangible Assets

	Intellectual Property
	£
Cost
As at 5 November 2024	-
Additions	490

As at 30 April 2026	490

Amortisation
As at 5 November 2024	-
Provided during the period	120

As at 30 April 2026	120

Net Book Value
As at 30 April 2026	370

As at 5 November 2024	-

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Hydracaddie Limited

Notes to the Financial Statements (continued)

For the Period 5 November 2024 to 30 April 2026

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 5 November 2024	-
Additions	185

As at 30 April 2026	185

Depreciation
As at 5 November 2024	-
Provided during the period	59

As at 30 April 2026	59

Net Book Value
As at 30 April 2026	126

As at 5 November 2024	-

6. Stocks

	30 April 2026
	£
Stock	5,682

7. Debtors

	30 April 2026
	£
Due within one year
Trade debtors	691
Other debtors	1,183

	1,874

8. Creditors: Amounts Falling Due Within One Year

	30 April 2026
	£
Other creditors	17,576

9. Deferred Taxation

The provision for deferred tax is made up as follows:

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Hydracaddie Limited

Notes to the Financial Statements (continued)

For the Period 5 November 2024 to 30 April 2026

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
Additions	(1,182 )	(1,182)

Balance at 30 April 2026	(1,182 )	(1,182)

11. Share Capital

	30 April 2026
Allotted, called up and fully paid	£
594 Ordinary A shares of £ 0.01 each	6
306 Ordinary B shares of £ 0.01 each	3
100 Ordinary C shares of £ 0.01 each	1

	10


Shares issued during the period:	£
594 Ordinary A shares of £ 0.01 each	6
306 Ordinary B shares of £ 0.01 each	3
100 Ordinary C shares of £ 0.01 each	1

	10

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