Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 12040107 Mr Morgan Gray Mr Omar Wahab Ms Laura Woodall Mr Duncan Gray Ms Mareesa Wahab iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12040107 2022-11-30 12040107 2023-11-30 12040107 2022-12-01 2023-11-30 12040107 frs-core:CurrentFinancialInstruments 2023-11-30 12040107 frs-core:ShareCapital 2023-11-30 12040107 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 12040107 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 12040107 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 12040107 frs-bus:SmallEntities 2022-12-01 2023-11-30 12040107 frs-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 12040107 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 12040107 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30 12040107 frs-bus:OrdinaryShareClass1 2023-11-30 12040107 frs-core:UnlistedNon-exchangeTraded 2023-11-30 12040107 frs-core:UnlistedNon-exchangeTraded 2022-11-30 12040107 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 12040107 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-11-30 12040107 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12040107 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 12040107 frs-bus:Director1 2022-12-01 2023-11-30 12040107 frs-bus:Director2 2022-12-01 2023-11-30 12040107 frs-bus:Director3 2022-12-01 2023-11-30 12040107 frs-bus:Director4 2022-12-01 2023-11-30 12040107 frs-bus:Director5 2022-12-01 2023-11-30 12040107 frs-countries:EnglandWales 2022-12-01 2023-11-30 12040107 2021-11-30 12040107 2022-11-30 12040107 2021-12-01 2022-11-30 12040107 frs-core:CurrentFinancialInstruments 2022-11-30 12040107 frs-core:ShareCapital 2022-11-30 12040107 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 12040107 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30
Registered number: 12040107
Fluid Group Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Fluid Group Holdings Limited for the year ended 30 November 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Fluid Group Holdings Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Fluid Group Holdings Limited , as a body, in accordance with the terms of our engagement letter dated 15/07/2022. Our work has been undertaken solely to prepare for your approval the accounts of Fluid Group Holdings Limited and state those matters that we have agreed to state to the directors of Fluid Group Holdings Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fluid Group Holdings Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Fluid Group Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Fluid Group Holdings Limited . You consider that Fluid Group Holdings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Fluid Group Holdings Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
28th August 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 12040107
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 210 210
210 210
CURRENT ASSETS
Debtors 5 276,860 278,890
Cash at bank and in hand 198 198
277,058 279,088
Creditors: Amounts Falling Due Within One Year 6 (2,000 ) (1,000 )
NET CURRENT ASSETS (LIABILITIES) 275,058 278,088
TOTAL ASSETS LESS CURRENT LIABILITIES 275,268 278,298
NET ASSETS 275,268 278,298
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 275,168 278,198
SHAREHOLDERS' FUNDS 275,268 278,298
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Page 3
For the year ending 30 November 2023 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 Morgan Gray
Director
28th August 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Fluid Group Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12040107 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
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. 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.
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.
2.3. Fixed Asset Investments
Fluid Science Ltd

Registered office: Inside United Kingdom
Nature of business: Manufacture of electronic industrial process control equipment

Class of shares: 100 Ordinary & 10 Ordinary B
Holding % 100

Fluid Safety Ltd

Registered office: Inside United Kingdom
Nature of business: Manufacture of other plastic products

Class of shares: 100 Ordinary

Holding% 100
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
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4. Investments
Unlisted
£
Cost
As at 1 December 2022 210
As at 30 November 2023 210
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 210
As at 1 December 2022 210
5. Debtors
2023 2022
£ £
Due within one year
Amounts owed by group undertakings 276,760 278,790
Other debtors 100 100
276,860 278,890
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Amounts owed to group undertakings 2,000 1,000
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
8. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
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