HYDROSUN TECHNOLOGIES LTD

Company Registration Number:
14913113 (England and Wales)

Unaudited abridged accounts for the year ended 30 June 2025

Period of accounts

Start date: 01 July 2024

End date: 30 June 2025

HYDROSUN TECHNOLOGIES LTD

Contents of the Financial Statements

for the Period Ended 30 June 2025

Balance sheet
Notes

HYDROSUN TECHNOLOGIES LTD

Balance sheet

As at 30 June 2025


Notes
2025
13 months to 30 June 2024


£
£
Called up share capital not paid: 1
Current assets
Debtors:   14,103
Cash at bank and in hand: 756,255
Total current assets: 770,358
Creditors: amounts falling due within one year: 3 (768,407) (60)
Net current assets (liabilities): 1,951 (60)
Total assets less current liabilities: 1,951 (59)
Total net assets (liabilities): 1,951 (59)
Capital and reserves
Called up share capital: 1 1
Other reserves: (1,115)
Profit and loss account: 3,065 (60)
Shareholders funds: 1,951 (59)

The notes form part of these financial statements

HYDROSUN TECHNOLOGIES LTD

Balance sheet statements

For the year ending 30 June 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 16 August 2026
and signed on behalf of the board by:

Name: Hamza Farrukh
Status: Director

The notes form part of these financial statements

HYDROSUN TECHNOLOGIES LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, being delivery and commissioning of each unit, or handover at the named port where goods are supplied on FOB terms. The company has a five-year maintenance obligation in respect of units supplied under its principal customer arrangement; consideration attributable to that obligation is deferred and released over the maintenance term from commissioning of each unit. Revenue from research and development services is recognised by reference to the stage of completion of the contract, measured against the contracted term. Revenue from implementation and setup services is recognised as the underlying support services are performed. Where an arrangement comprises separately identifiable components, consideration is allocated between them and each is recognised under its applicable policy.

Other accounting policies

Functional and presentation currency. The company's functional currency is the US dollar, being the currency of the primary economic environment in which it operates. Sales prices, the principal elements of the cost base, financing and retained receipts are denominated and settled in US dollars. These financial statements are presented in sterling. Assets and liabilities are translated at the rate ruling at the balance sheet date and income and expenses at the average rate for the period, with resulting exchange differences recognised in other reserves.

HYDROSUN TECHNOLOGIES LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

2. Employees

2025 13 months to 30 June 2024
Average number of employees during the period 1 1

HYDROSUN TECHNOLOGIES LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

3. Creditors: amounts falling due within one year note

Creditors comprise trade and other creditors of GBP 14,844 (2024: GBP 60), corporation tax of GBP 10,545 (2024: nil) and deferred income of GBP 743,018 (2024: nil). Deferred income represents consideration received or receivable in advance of the company's performance of its obligations, comprising units funded but not yet delivered, maintenance obligations not yet performed, research and development services not yet completed, and implementation and setup services not yet provided.

HYDROSUN TECHNOLOGIES LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

4. Loans to directors

Name of director receiving advance or credit: Hamza Farrukh
Description of the loan: Interest free advance, repayable on demand
£
Balance at 01 July 2024 0
Advances or credits made: 10,429
Advances or credits repaid: 0
Balance at 30 June 2025 10,429

HYDROSUN TECHNOLOGIES LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

5. Related party transactions

Name of the related party: Hydrosun Technologies Limited (Kenya)
Relationship:
Fellow group company under common control
Description of the Transaction: Purchases of OASIS Box units, deployment, maintenance and research and development services under a Supply and Distribution Agreement between the parties, totalling GBP 574,080 (2024: nil). No amounts were outstanding at the balance sheet date.
£
Balance at 01 July 2024 0
Balance at 30 June 2025 0
Name of the related party: Waterprenuer Ltd
Relationship:
Fellow group company under common control
Description of the Transaction: Purchases of marketing and website development services totalling GBP 19,500 (2024: nil). No amounts were outstanding at the balance sheet date.
£
Balance at 01 July 2024 0
Balance at 30 June 2025 0