2023-12-012024-11-302024-11-30false12991307MODERN FLOW LTD2025-03-2046499falseiso4217:GBPxbrli:pure129913072023-12-01129913072024-11-30129913072023-12-012024-11-30129913072022-12-01129913072023-11-30129913072022-12-012023-11-3012991307bus:SmallEntities2023-12-012024-11-3012991307bus:AuditExempt-NoAccountantsReport2023-12-012024-11-3012991307bus:FullAccounts2023-12-012024-11-3012991307bus:PrivateLimitedCompanyLtd2023-12-012024-11-3012991307core:WithinOneYear2024-11-3012991307core:AfterOneYear2024-11-3012991307core:WithinOneYear2023-11-3012991307core:AfterOneYear2023-11-3012991307core:ShareCapital2024-11-3012991307core:SharePremium2024-11-3012991307core:RevaluationReserve2024-11-3012991307core:OtherReservesSubtotal2024-11-3012991307core:RetainedEarningsAccumulatedLosses2024-11-3012991307core:ShareCapital2023-11-3012991307core:SharePremium2023-11-3012991307core:RevaluationReserve2023-11-3012991307core:OtherReservesSubtotal2023-11-3012991307core:RetainedEarningsAccumulatedLosses2023-11-3012991307core:LandBuildings2024-11-3012991307core:PlantMachinery2024-11-3012991307core:Vehicles2024-11-3012991307core:FurnitureFittings2024-11-3012991307core:OfficeEquipment2024-11-3012991307core:NetGoodwill2024-11-3012991307core:IntangibleAssetsOtherThanGoodwill2024-11-3012991307core:ListedExchangeTraded2024-11-3012991307core:UnlistedNon-exchangeTraded2024-11-3012991307core:LandBuildings2023-11-3012991307core:PlantMachinery2023-11-3012991307core:Vehicles2023-11-3012991307core:FurnitureFittings2023-11-3012991307core:OfficeEquipment2023-11-3012991307core:NetGoodwill2023-11-3012991307core:IntangibleAssetsOtherThanGoodwill2023-11-3012991307core:ListedExchangeTraded2023-11-3012991307core:UnlistedNon-exchangeTraded2023-11-3012991307core:LandBuildings2023-12-012024-11-3012991307core:PlantMachinery2023-12-012024-11-3012991307core:Vehicles2023-12-012024-11-3012991307core:FurnitureFittings2023-12-012024-11-3012991307core:OfficeEquipment2023-12-012024-11-3012991307core:NetGoodwill2023-12-012024-11-3012991307core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3012991307core:ListedExchangeTraded2023-12-012024-11-3012991307core:UnlistedNon-exchangeTraded2023-12-012024-11-3012991307core:MoreThanFiveYears2023-12-012024-11-3012991307core:Non-currentFinancialInstruments2024-11-3012991307core:Non-currentFinancialInstruments2023-11-3012991307dpl:CostSales2023-12-012024-11-3012991307dpl:DistributionCosts2023-12-012024-11-3012991307core:LandBuildings2023-12-012024-11-3012991307core:PlantMachinery2023-12-012024-11-3012991307core:Vehicles2023-12-012024-11-3012991307core:FurnitureFittings2023-12-012024-11-3012991307core:OfficeEquipment2023-12-012024-11-3012991307dpl:AdministrativeExpenses2023-12-012024-11-3012991307core:NetGoodwill2023-12-012024-11-3012991307core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3012991307dpl:GroupUndertakings2023-12-012024-11-3012991307dpl:ParticipatingInterests2023-12-012024-11-3012991307dpl:GroupUndertakingscore:ListedExchangeTraded2023-12-012024-11-3012991307core:ListedExchangeTraded2023-12-012024-11-3012991307dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-12-012024-11-3012991307core:UnlistedNon-exchangeTraded2023-12-012024-11-3012991307dpl:CostSales2022-12-012023-11-3012991307dpl:DistributionCosts2022-12-012023-11-3012991307core:LandBuildings2022-12-012023-11-3012991307core:PlantMachinery2022-12-012023-11-3012991307core:Vehicles2022-12-012023-11-3012991307core:FurnitureFittings2022-12-012023-11-3012991307core:OfficeEquipment2022-12-012023-11-3012991307dpl:AdministrativeExpenses2022-12-012023-11-3012991307core:NetGoodwill2022-12-012023-11-3012991307core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3012991307dpl:GroupUndertakings2022-12-012023-11-3012991307dpl:ParticipatingInterests2022-12-012023-11-3012991307dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3012991307core:ListedExchangeTraded2022-12-012023-11-3012991307dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3012991307core:UnlistedNon-exchangeTraded2022-12-012023-11-3012991307core:NetGoodwill2024-11-3012991307core:IntangibleAssetsOtherThanGoodwill2024-11-3012991307core:LandBuildings2024-11-3012991307core:PlantMachinery2024-11-3012991307core:Vehicles2024-11-3012991307core:FurnitureFittings2024-11-3012991307core:OfficeEquipment2024-11-3012991307core:AfterOneYear2024-11-3012991307core:WithinOneYear2024-11-3012991307core:ListedExchangeTraded2024-11-3012991307core:UnlistedNon-exchangeTraded2024-11-3012991307core:ShareCapital2024-11-3012991307core:SharePremium2024-11-3012991307core:RevaluationReserve2024-11-3012991307core:OtherReservesSubtotal2024-11-3012991307core:RetainedEarningsAccumulatedLosses2024-11-3012991307core:NetGoodwill2023-11-3012991307core:IntangibleAssetsOtherThanGoodwill2023-11-3012991307core:LandBuildings2023-11-3012991307core:PlantMachinery2023-11-3012991307core:Vehicles2023-11-3012991307core:FurnitureFittings2023-11-3012991307core:OfficeEquipment2023-11-3012991307core:AfterOneYear2023-11-3012991307core:WithinOneYear2023-11-3012991307core:ListedExchangeTraded2023-11-3012991307core:UnlistedNon-exchangeTraded2023-11-3012991307core:ShareCapital2023-11-3012991307core:SharePremium2023-11-3012991307core:RevaluationReserve2023-11-3012991307core:OtherReservesSubtotal2023-11-3012991307core:RetainedEarningsAccumulatedLosses2023-11-3012991307core:NetGoodwill2022-12-0112991307core:IntangibleAssetsOtherThanGoodwill2022-12-0112991307core:LandBuildings2022-12-0112991307core:PlantMachinery2022-12-0112991307core:Vehicles2022-12-0112991307core:FurnitureFittings2022-12-0112991307core:OfficeEquipment2022-12-0112991307core:AfterOneYear2022-12-0112991307core:WithinOneYear2022-12-0112991307core:ListedExchangeTraded2022-12-0112991307core:UnlistedNon-exchangeTraded2022-12-0112991307core:ShareCapital2022-12-0112991307core:SharePremium2022-12-0112991307core:RevaluationReserve2022-12-0112991307core:OtherReservesSubtotal2022-12-0112991307core:RetainedEarningsAccumulatedLosses2022-12-0112991307core:AfterOneYear2023-12-012024-11-3012991307core:WithinOneYear2023-12-012024-11-3012991307core:Non-currentFinancialInstrumentscore:CostValuation2023-12-012024-11-3012991307core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-012024-11-3012991307core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-012024-11-3012991307core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-012024-11-3012991307core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-012024-11-3012991307core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-012024-11-3012991307core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3012991307core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3012991307core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3012991307core:Non-currentFinancialInstrumentscore:CostValuation2024-11-3012991307core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-11-3012991307core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-11-3012991307core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-11-3012991307core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-11-3012991307core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-11-3012991307core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-11-3012991307core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-11-3012991307core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-11-3012991307core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3012991307core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3012991307core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3012991307core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3012991307core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3012991307core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3012991307core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3012991307core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3012991307core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3012991307bus:Director12023-12-012024-11-30

MODERN FLOW LTD

Registered Number
12991307
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

MODERN FLOW LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

COMLEY, Wioletta

Registered Address

5 Latimer Grange
Headington
Oxford
OX3 7PQ

Registered Number

12991307 (England and Wales)
MODERN FLOW LTD
Statement of Financial Position
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3109854
109854
Current assets
Stocks4-7,633
Debtors-84
Cash at bank and on hand587236
5877,953
Creditors amounts falling due within one year5(35,632)(39,615)
Net current assets (liabilities)(35,045)(31,662)
Total assets less current liabilities(34,936)(30,808)
Net assets(34,936)(30,808)
Capital and reserves
Called up share capital11
Profit and loss account(34,937)(30,809)
Shareholders' funds(34,936)(30,808)
The financial statements were approved and authorised for issue by the Director on 20 March 2025, and are signed on its behalf by:
COMLEY, Wioletta
Director
Registered Company No. 12991307
MODERN FLOW LTD
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
The company continues to adopt the going concern basis in preparing its financial statements.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 December 232,6362,636
At 30 November 242,6362,636
Depreciation and impairment
At 01 December 231,7821,782
Charge for year745745
At 30 November 242,5272,527
Net book value
At 30 November 24109109
At 30 November 23854854
4.Stocks

2024

2023

££
Finished goods-7,633
Total-7,633
5.Creditors: amounts due within one year

2024

2023

££
Other creditors33,80237,929
Accrued liabilities and deferred income1,8301,686
Total35,63239,615
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.