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REGISTERED NUMBER: 07696604 (England and Wales)















FLOWMOON LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024






FLOWMOON LTD (REGISTERED NUMBER: 07696604)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FLOWMOON LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: Mr A Alciauskas
Mrs A Alciauskiene





REGISTERED OFFICE: 13 Pixie Walk
Kings Hill
West Malling
Kent
ME19 4NW





REGISTERED NUMBER: 07696604 (England and Wales)





ACCOUNTANTS: Spurling Cannon
King Arthur’s Court
Maidstone Road
Charing
Kent
TN27 0JS

FLOWMOON LTD (REGISTERED NUMBER: 07696604)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 3,142 3,484

CURRENT ASSETS
Debtors 5 6,149 12,930
Cash at bank 5,311 670
11,460 13,600
CREDITORS
Amounts falling due within one year 6 (10,770 ) (16,977 )
NET CURRENT ASSETS/(LIABILITIES) 690 (3,377 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,832

107

CAPITAL AND RESERVES
Called up share capital 7 3 3
Retained earnings 3,829 104
SHAREHOLDERS' FUNDS 3,832 107

FLOWMOON LTD (REGISTERED NUMBER: 07696604)

BALANCE SHEET - continued
31 JANUARY 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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 8 October 2024 and were signed on its behalf by:





Mrs A Alciauskiene - Director


FLOWMOON LTD (REGISTERED NUMBER: 07696604)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Flowmoon Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixture & Fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current 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 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - NIL ) .

FLOWMOON LTD (REGISTERED NUMBER: 07696604)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. TANGIBLE FIXED ASSETS
Fixture & Computer
Fittings equipment Totals
£    £    £   
COST
At 1 February 2023 877 10,057 10,934
Additions 227 478 705
At 31 January 2024 1,104 10,535 11,639
DEPRECIATION
At 1 February 2023 667 6,783 7,450
Charge for year 109 938 1,047
At 31 January 2024 776 7,721 8,497
NET BOOK VALUE
At 31 January 2024 328 2,814 3,142
At 31 January 2023 210 3,274 3,484

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,149 7,503
Directors' current accounts - 5,427
6,149 12,930

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation Tax 1,423 2,127
VAT 3,692 2,652
Sundry creditors - 11,760
Directors' current accounts 5,354 -
Accrued expenses 301 438
10,770 16,977

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2
1 Ordinary B £1 1 1
3 3