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Registered number: 10573857










FL3XIBOOKS LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 NOVEMBER 2023

 
FL3XIBOOKS LIMITED
REGISTERED NUMBER: 10573857

BALANCE SHEET
AS AT 30 NOVEMBER 2023

30 November
31 March
2023
2023
Note
£
£

Fixed assets
  

Investments
 5 
454
454

  
454
454

Current assets
  

Debtors: amounts falling due within one year
 6 
302,470
579,661

Cash at bank and in hand
 7 
399,391
81,775

  
701,861
661,436

Creditors: amounts falling due within one year
 8 
(153,245)
(202,163)

Net current assets
  
 
 
548,616
 
 
459,273

Total assets less current liabilities
  
549,070
459,727

  

Net assets
  
549,070
459,727


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
548,970
459,627

  
549,070
459,727


Page 1

 
FL3XIBOOKS LIMITED
REGISTERED NUMBER: 10573857
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
D Pumfrey
Director

Date: 27 August 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
FL3XIBOOKS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

1.


General information

Fl3xibooks Limited is a private company, limited by shares, incorporated in England and Wales, registration number 10573857. The address of the registered office is 14th Floor, 33 Cavendish Square, London, United Kingdom, W1G 0PW.
The company has amended its financial reporting date to align with the change in ownership on 6 December 2023. The comparative figures relate to the year ended 31 March 2023. Therefore the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised in respect of services supplied, exclusive of Value Added Tax and trade discounts. Where the company has incomplete contracts at the year end, income and expenditure for these contracts are recognised so that it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the value of the work performed. Revenue not billed to clients is included in debtors and payments in excess of the relevant amount of revenue are included in creditors.

 
2.3

Intangible assets

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of comprehensive income over its useful economic life of 5 years and is written off in the year following full amortisation.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

Page 3

 
FL3XIBOOKS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 16 (2023 - 16).

Page 4

 
FL3XIBOOKS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

4.


Intangible assets






Goodwill

£





At 1 April 2023
120,000


Disposals
(120,000)



At 30 November 2023

-





At 1 April 2023
120,000


On disposals
(120,000)



At 30 November 2023

-



Net book value



At 30 November 2023
-



At 31 March 2023
-




5.


Fixed asset investments








Other fixed asset investments

£



Cost


At 1 April 2023
454



At 30 November 2023
454




Page 5

 
FL3XIBOOKS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

6.


Debtors

30 November
31 March
2023
2023
£
£


Trade debtors
187,820
154,010

Amounts owed by group undertakings
6,742
375,000

Other debtors
107,430
50,004

Prepayments and accrued income
478
647

302,470
579,661



7.


Cash and cash equivalents

30 November
31 March
2023
2023
£
£

Cash at bank and in hand
399,391
81,775



8.


Creditors: Amounts falling due within one year

30 November
31 March
2023
2023
£
£

Trade creditors
10,221
212

Amounts owed to group undertakings
-
91,427

Corporation tax
72,751
42,971

Other taxation and social security
64,865
64,828

Accruals and deferred income
5,408
2,725

153,245
202,163



9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge
represents contributions payable by the Company to the fund and amounted to £11,677 (31 March 2023 - £11,612) and the amount outstanding at the year end included in creditors is £768 (31 March 2023 - £1,925).

Page 6

 
FL3XIBOOKS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

10.


Controlling party

The smallest group to prepare consolidated financial statements is that headed by Simmons Gainsford LLP whose registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW.


11.


Auditors' information

The auditors' report on the financial statements for the period ended 30 November 2023 was unqualified.

The audit report was signed on 27 August 2024 by Samantha Whiting (Senior statutory auditor) on behalf of GMP Audit Limited.

 
Page 7