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REGISTERED NUMBER: 09874811 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

REFLUX UK LIMITED

REFLUX UK LIMITED (REGISTERED NUMBER: 09874811)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


REFLUX UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: N Boyle MS FRCS
Mrs G M Boyle
M J Berrett
C Graham





REGISTERED OFFICE: Suite I
Priory Park
Blackham Court, Beech Green Lane
Withyham
East Sussex
TN7 4DB





REGISTERED NUMBER: 09874811 (England and Wales)





ACCOUNTANTS: Wells Associates
Ground Floor Oakhurst House
77 Mount Ephraim
Tunbridge Wells
Kent
TN4 8BS

REFLUX UK LIMITED (REGISTERED NUMBER: 09874811)

STATEMENT OF FINANCIAL POSITION
30 NOVEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 49,588 6,963

CURRENT ASSETS
Debtors 5 21,159 27,941
Cash at bank 257,239 475,406
278,398 503,347
CREDITORS
Amounts falling due within one year 6 (93,654 ) (151,687 )
NET CURRENT ASSETS 184,744 351,660
TOTAL ASSETS LESS CURRENT
LIABILITIES

234,332

358,623

PROVISIONS FOR LIABILITIES (29,622 ) (23,391 )
NET ASSETS 204,710 335,232

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 203,710 334,232
SHAREHOLDERS' FUNDS 204,710 335,232

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

REFLUX UK LIMITED (REGISTERED NUMBER: 09874811)

STATEMENT OF FINANCIAL POSITION - continued
30 NOVEMBER 2023


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 27 August 2024 and were signed on its behalf by:




N Boyle MS FRCS - Director



M J Berrett - Director


REFLUX UK LIMITED (REGISTERED NUMBER: 09874811)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Reflux UK 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 represents the gross value of services rendered.

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 - 33.33% on cost
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33.33% 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 5 ) .

REFLUX UK LIMITED (REGISTERED NUMBER: 09874811)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 December 2022 - 7,367 9,229 16,596
Additions 66,702 638 450 67,790
At 30 November 2023 66,702 8,005 9,679 84,386
DEPRECIATION
At 1 December 2022 - 2,912 6,721 9,633
Charge for year 22,234 1,273 1,658 25,165
At 30 November 2023 22,234 4,185 8,379 34,798
NET BOOK VALUE
At 30 November 2023 44,468 3,820 1,300 49,588
At 30 November 2022 - 4,455 2,508 6,963

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 5,025 19,330
Other debtors 5,200 1,000
Directors' current accounts 696 900
Tax 7,721 -
Prepayments 2,517 6,711
21,159 27,941

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 45,779 68,838
Tax - 20,213
Social security and other taxes 5,264 (1,477 )
Other creditors 738 301
Accruals and deferred income 41,873 63,812
93,654 151,687

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
N Boyle MS FRCS
Balance outstanding at start of year 901 35,425
Amounts advanced - 28,573
Amounts repaid (204 ) (63,097 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 697 901

REFLUX UK LIMITED (REGISTERED NUMBER: 09874811)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Interest is charged at all times that the loan exceeds £10,000.