Hydra-Clear Process Water Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09788519

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		60,888		63,115

			60,888		63,115
CURRENT ASSETS
Debtors	5	618,226		364,701
Cash at bank and in hand		262,572		221,950

		880,798		586,651
Creditors: Amounts Falling Due Within One Year	6	(457,933 )		(451,243 )

NET CURRENT ASSETS (LIABILITIES)			422,865		135,408

TOTAL ASSETS LESS CURRENT LIABILITIES			483,753		198,523

NET ASSETS			483,753		198,523

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			483,751		198,521

SHAREHOLDERS' FUNDS			483,753		198,523

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Hydra-Clear Process Water Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Matthew Roberts Director	Mr Paul Barratt Director
27/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hydra-Clear Process Water Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09788519 . The registered office is Unit 16h Westside Industrial Estate, Jackson Street, St. Helens, Merseyside, WA9 3AT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight Line
Motor Vehicles	20% Straight Line
Fixtures & Fittings	20% Straight Line
Computer Equipment	25% Straight Line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Hydra-Clear Process Water Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 9)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	30,915	155,520	14,070	5,089	205,594
Additions	-	42,007	-	692	42,699

As at 31 October 2025	30,915	197,527	14,070	5,781	248,293

Depreciation
As at 1 November 2024	18,262	109,929	10,814	3,474	142,479
Provided during the period	6,183	34,888	2,814	1,041	44,926

As at 31 October 2025	24,445	144,817	13,628	4,515	187,405

Net Book Value
As at 31 October 2025	6,470	52,710	442	1,266	60,888

As at 1 November 2024	12,653	45,591	3,256	1,615	63,115

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	607,368	322,062
Prepayments and accrued income	-	41,175
VAT	10,858	1,464

	618,226	364,701

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Hydra-Clear Process Water Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	405,993	402,406
Bank loans and overdrafts	-	2,185
Corporation tax	30,970	-
Other taxes and social security	1,536	16,026
Other creditors	65	447
Directors' loan accounts	19,369	30,179

	457,933	451,243

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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