There's a difference between "effecting resource consumption" and "affecting resource consumption" - I assume you mean "affect".
There's a difference between a transparent control and a hidden control - Hidden means the VISIBLE property is set to FALSE, and certain optimizations can be done - it doesn't have to draw anything. If a control is set to transparent, it will still go through the motions of converting that integer to text (or whatever), and then draw nothing (the decision is made later, so more time is taken).
A transparent control can still react to mouse clicks. A hidden one cannot.
It shouldn't affect any memory consumption, except for a video frame buffer.
It's not clear from the question whether you mean the ACT of hiding t
hem (the turning OFF of the visible property), or the fact that they may be hidden.