REGISTERED NUMBER: 03455769 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

TDC HYDRO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J E Catherall

D J Catherall

SECRETARY:

S L Catherall

REGISTERED OFFICE:

T.D.C.House

Ewloe Roundabout

Ewloe

Deeside

Flintshire

CH5 3AW

REGISTERED NUMBER:

03455769 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Lloyds Bank plc

Priory Street

Wrexham

LL11 1SP

FIXED ASSETS

Intangible assets

4

16,573

30,785

Tangible assets

5

194,102

93,276

210,675

124,061

CURRENT ASSETS

Stocks

6

196,174

176,523

Debtors

7

133,740

119,454

Cash at bank and in hand

82,565

68,569

412,479

364,546

CREDITORS

Amounts falling due within one year

8

324,079

297,747

NET CURRENT ASSETS

88,400

66,799

TOTAL ASSETS LESS CURRENT LIABILITIES

299,075

190,860

CREDITORS

Amounts falling due after more than one year

9

(168,530

)

(79,360

)

PROVISIONS FOR LIABILITIES

11

(22,931

)

(23,158

)

NET ASSETS

107,614

88,342

CAPITAL AND RESERVES

Called up share capital

12

120

120

Retained earnings

107,494

88,222

SHAREHOLDERS' FUNDS

107,614

88,342

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 7th July 2026 and were signed on its behalf by:

D J Catherall - Director

1.	STATUTORY INFORMATION

TDC Hydro Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Hire fleet

-

15% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

284,225

AMORTISATION

At 1st April 2025

253,440

Amortisation for year

14,212

At 31st March 2026

267,652

NET BOOK VALUE

At 31st March 2026

16,573

At 31st March 2025

30,785

5.	TANGIBLE FIXED ASSETS

Fixtures

Hire

Plant and

and

fleet

machinery

fittings

£

£

£

COST

At 1st April 2025

105,607

56,984

11,131

Additions

-

-

-

Disposals

(1,610

)

-

-

At 31st March 2026

103,997

56,984

11,131

DEPRECIATION

At 1st April 2025

86,985

54,508

8,059

Charge for year

2,687

619

461

Eliminated on disposal

(896

)

-

-

At 31st March 2026

88,776

55,127

8,520

NET BOOK VALUE

At 31st March 2026

15,221

1,857

2,611

At 31st March 2025

18,622

2,476

3,072

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st April 2025

149,025

28,616

351,363

Additions

143,963

-

143,963

Disposals

(16,795

)

-

(18,405

)

At 31st March 2026

276,193

28,616

476,921

DEPRECIATION

At 1st April 2025

81,642

26,893

258,087

Charge for year

32,763

431

36,961

Eliminated on disposal

(11,333

)

-

(12,229

)

At 31st March 2026

103,072

27,324

282,819

NET BOOK VALUE

At 31st March 2026

173,121

1,292

194,102

At 31st March 2025

67,383

1,723

93,276

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st April 2025

117,979

Additions

143,963

Transfer to ownership

(71,295

)

At 31st March 2026

190,647

DEPRECIATION

At 1st April 2025

55,503

Charge for year

27,495

Transfer to ownership

(49,667

)

At 31st March 2026

33,331

NET BOOK VALUE

At 31st March 2026

157,316

At 31st March 2025

62,476

6.

STOCKS

31.3.26

31.3.25

£

£

Finished goods

196,174

176,523

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

126,771

111,888

VAT

2,007

-

Prepayments and accrued income

4,962

7,566

133,740

119,454

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

14,201

21,502

Hire purchase contracts

35,948

15,184

Trade creditors

191,373

140,576

Tax

22,475

58,259

Social security and other taxes

6,673

4,981

VAT

-

29,270

Other creditors

44,821

11,662

Directors' current accounts

2,301

1,248

Accrued expenses

6,287

15,065

324,079

297,747

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

13,636

14,180

Bank loans - 2-5 years

25,016

38,920

Hire purchase contracts

129,878

26,260

168,530

79,360

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

52,853

74,602

The bank loan is secured by a fixed and floating charge over the assets of the company.

11.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

Accelerated capital allowances

22,931

23,158

Deferred

tax

£

Balance at 1st April 2025

23,158

Movement in year due to :-

changes in tax rates

changes in tax allowances

(227

)

Balance at 31st March 2026

22,931

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

'A' Shares

£1

100

100

10

'B' Shares

£1

10

10

10

'C' Shares

£1

10

10

120

120