REGISTERED NUMBER: 08738852 (England and Wales)

Trebartha Hydro Ltd

Unaudited Financial Statements

for the Year Ended 31st March 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

R J Latham

J E Barker

P L F French

M P Latham

J R T Barker

P B G Latham

SECRETARY:

R A C Latham

REGISTERED OFFICE:

48 Arwenack Street

Falmouth

Cornwall

TR11 3JH

REGISTERED NUMBER:

08738852 (England and Wales)

ACCOUNTANTS:

Hodgsons

Chartered Accountants

48 Arwenack Street

Falmouth

Cornwall

TR11 3JH

FIXED ASSETS

Tangible assets

4

724,462

797,601

CURRENT ASSETS

Debtors

5

85,286

151,384

Cash at bank

308,994

260,838

394,280

412,222

CREDITORS

Amounts falling due within one year

6

86,512

101,638

NET CURRENT ASSETS

307,768

310,584

TOTAL ASSETS LESS CURRENT LIABILITIES

1,032,230

1,108,185

PROVISIONS FOR LIABILITIES

133,234

149,331

NET ASSETS

898,996

958,854

CAPITAL AND RESERVES

Called up share capital

7

839,415

839,415

Profit and Loss account

59,581

119,439

SHAREHOLDERS' FUNDS

898,996

958,854

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd September 2026 and were signed on its behalf by:

P B G Latham - Director

1.	STATUTORY INFORMATION

Trebartha Hydro Ltd 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.

Tangible fixed assets

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

Plant and machinery

-

5% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st April 2025

and 31st March 2026

1,462,796

DEPRECIATION

At 1st April 2025

665,195

Charge for year

73,139

At 31st March 2026

738,334

NET BOOK VALUE

At 31st March 2026

724,462

At 31st March 2025

797,601

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

7,225

100,144

Other debtors

78,061

51,240

85,286

151,384

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

31,319

31,004

Taxation and social security

33,561

56,010

Other creditors

21,632

14,624

86,512

101,638

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,410,782

Ordinary

0.595

839,415

839,415

8.	SECURED DEBTS

Barclays Bank PLC holds fixed and floating charges over all the property and undertaking of the company.