REGISTERED NUMBER: 06057514 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Hydrocomm Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S W J Mcgillivray

REGISTERED OFFICE:

Second Floor

2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

REGISTERED NUMBER:

06057514 (England and Wales)

ACCOUNTANTS:

D and E Accountancy Ltd

Tax Advisors and Accountants

2nd Floor, 2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

FIXED ASSETS

Tangible assets

4

1,538

1,263

CURRENT ASSETS

Stocks

8,650

7,075

Cash at bank

133,944

109,145

142,594

116,220

CREDITORS

Amounts falling due within one year

5

36,661

13,469

NET CURRENT ASSETS

105,933

102,751

TOTAL ASSETS LESS CURRENT LIABILITIES

107,471

104,014

PROVISIONS FOR LIABILITIES

6

292

240

NET ASSETS

107,179

103,774

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

8

107,178

103,773

SHAREHOLDERS' FUNDS

107,179

103,774

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 August 2026 and were signed by:

S W J Mcgillivray - Director

1.	STATUTORY INFORMATION

Hydrocomm 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

650

6,854

7,504

Additions

-

788

788

At 31 January 2026

650

7,642

8,292

DEPRECIATION

At 1 February 2025

634

5,607

6,241

Charge for year

4

509

513

At 31 January 2026

638

6,116

6,754

NET BOOK VALUE

At 31 January 2026

12

1,526

1,538

At 31 January 2025

16

1,247

1,263

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Tax

15,947

7,648

VAT

4,614

4,720

Directors' current accounts

15,030

1

Accrued expenses

1,070

1,100

36,661

13,469

6.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

292

240

Deferred

tax

£

Balance at 1 February 2025

240

Charge to Income Statement during year

52

Balance at 31 January 2026

292

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

1

Ordinary share

£1

1

1

8.

RESERVES

Retained

earnings

£

At 1 February 2025

103,773

Profit for the year

58,605

Dividends

(55,200

)

At 31 January 2026

107,178