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REGISTERED NUMBER: 14114317 (England and Wales)















Unaudited Financial Statements

for the Period 18 May 2022 to 31 May 2023

for

Eflow Topco Limited

Eflow Topco Limited (Registered number: 14114317)






Contents of the Financial Statements
for the Period 18 May 2022 to 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Eflow Topco Limited

Company Information
for the Period 18 May 2022 to 31 May 2023







DIRECTORS: Mrs M M Parker
Mr B J Parker
Mr A G Parker
Mr G Aman





REGISTERED OFFICE: 40 Caversham Road
Reading
RG1 7BT





REGISTERED NUMBER: 14114317 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
Chartered Accountants
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN

Eflow Topco Limited (Registered number: 14114317)

Balance Sheet
31 May 2023

Notes £   
FIXED ASSETS
Investments 4 1,517,344

CURRENT ASSETS
Debtors 5 100

CREDITORS
Amounts falling due within one year 6 (627,538 )
NET CURRENT LIABILITIES (627,438 )
TOTAL ASSETS LESS CURRENT LIABILITIES 889,906

CREDITORS
Amounts falling due after more than one year 7 (584,148 )
NET ASSETS 305,758

CAPITAL AND RESERVES
Called up share capital 8 420,149
Retained earnings (114,391 )
SHAREHOLDERS' FUNDS 305,758

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2023 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 31 January 2024 and were signed on its behalf by:





Mr B J Parker - Director


Eflow Topco Limited (Registered number: 14114317)

Notes to the Financial Statements
for the Period 18 May 2022 to 31 May 2023

1. STATUTORY INFORMATION

Eflow Topco 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.

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.

The accounts are prepared on a going concern basis as in the opinion of the directors the company has sufficient finance available to it to meet its obligations as they fall due for the foreseeable future, that is at least 12 months from the date of approval of the accounts.

Significant judgements and estimates
In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The company does not make significant estimates and assumptions concerning the future.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

Taxation
Taxation for the period 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 period 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 period was NIL.

Eflow Topco Limited (Registered number: 14114317)

Notes to the Financial Statements - continued
for the Period 18 May 2022 to 31 May 2023

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 1,517,344
At 31 May 2023 1,517,344
NET BOOK VALUE
At 31 May 2023 1,517,344

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 100

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 150,000
Amounts owed to group undertakings 355,738
Other creditors 121,800
627,538

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Bank loans 544,148
Other creditors 40,000
584,148

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
149 Ordinary Shares 0.01 149
420,000 Preference shares 0.01 420,000
420,149

9. RELATED PARTY DISCLOSURES

As at 31 May 2023, Eflow Topco Limited owed its 100% owned subsidiary, Eflow Limited, £355,738.