REGISTERED NUMBER: 06526028 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Gemac Hydraulics Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

S Costanza

G Costanza

M J Drinkwater

REGISTERED OFFICE:

Cosy Corner

Horton Road

Staines upon Thames

Middlesex

TW19 6BD

REGISTERED NUMBER:

06526028 (England and Wales)

ACCOUNTANTS:

Suzanne Cater ACA

Shepperton Studios

Room 147 Building 14

Studios Road

Shepperton

Middlesex

TW17 0QD

FIXED ASSETS

Tangible assets

4

40,864

46,562

CURRENT ASSETS

Stocks

106,578

99,474

Debtors

5

360,583

254,681

Cash at bank and in hand

925,558

774,712

1,392,719

1,128,867

CREDITORS

Amounts falling due within one year

6

551,618

468,335

NET CURRENT ASSETS

841,101

660,532

TOTAL ASSETS LESS CURRENT LIABILITIES

881,965

707,094

PROVISIONS FOR LIABILITIES

10,464

10,464

NET ASSETS

871,501

696,630

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

871,401

696,530

871,501

696,630

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 20 August 2026 and were signed on its behalf by:

S Costanza - Director

1.	STATUTORY INFORMATION

Gemac Hydraulics 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.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

25% on reducing balance and 20% on cost

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 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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

24,193

201,457

225,650

Additions

-

3,748

3,748

At 31 March 2026

24,193

205,205

229,398

DEPRECIATION

At 1 April 2025

5,699

173,389

179,088

Charge for year

484

8,962

9,446

At 31 March 2026

6,183

182,351

188,534

NET BOOK VALUE

At 31 March 2026

18,010

22,854

40,864

At 31 March 2025

18,494

28,068

46,562

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

354,667

253,664

Other debtors

5,916

1,017

360,583

254,681

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

252,956

130,529

Amounts owed to group undertakings

190,622

264,622

Taxation and social security

86,152

43,732

Other creditors

21,888

29,452

551,618

468,335

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Suzanne Cater ACA

Shepperton Studios

Room 147 Building 14

Studios Road

Shepperton

Middlesex

TW17 0QD

Date: .............................................