Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-312024-02-01truefalse1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activityfalse1 14604925 2024-02-01 2025-01-31 14604925 2023-01-19 2024-01-31 14604925 2025-01-31 14604925 2024-01-31 14604925 c:Director1 2024-02-01 2025-01-31 14604925 d:CurrentFinancialInstruments 2025-01-31 14604925 d:CurrentFinancialInstruments 2024-01-31 14604925 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 14604925 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 14604925 d:ShareCapital 2025-01-31 14604925 d:ShareCapital 2024-01-31 14604925 d:RetainedEarningsAccumulatedLosses 2025-01-31 14604925 d:RetainedEarningsAccumulatedLosses 2024-01-31 14604925 c:FRS102 2024-02-01 2025-01-31 14604925 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 14604925 c:FullAccounts 2024-02-01 2025-01-31 14604925 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 14604925 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 14604925










FLOWMOTION CONSULTANCY LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

 
FLOWMOTION CONSULTANCY LIMITED
REGISTERED NUMBER: 14604925

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
10,535
3,582

Cash at bank and in hand
  
6,856
5,404

  
17,391
8,986

Creditors: amounts falling due within one year
 5 
(13,496)
(8,978)

Net current assets
  
 
 
3,895
 
 
8

Total assets less current liabilities
  
3,895
8

  

Net assets
  
3,895
8


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
3,894
7

  
3,895
8


Page 1

 
FLOWMOTION CONSULTANCY LIMITED
REGISTERED NUMBER: 14604925
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 income and retained earnings 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 on 2 April 2025.




F Slagter
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
FLOWMOTION CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.Accounting policies

 
1.1

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:

 
1.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
FLOWMOTION CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.Accounting policies (continued)

 
1.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
1.5

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 reporting date in the countries where the Company operates and generates income.


 
1.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.7

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
FLOWMOTION CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.Accounting policies (continued)

 
1.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
1.9

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.


2.


General information

Flowmotion Consultancy Limited is a private company, limited by shares and incorporated in England.
Its registered number is: 14604925
Its Registered Office is:
Invision House
Wilbury Way
Hitchin
Hertfordshire
SG4 0TY


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Debtors

2025
2024
£
£


Trade debtors
10,392
541

Other debtors
143
3,041

10,535
3,582


Page 5

 
FLOWMOTION CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
-
114

Corporation tax
3,727
3,364

Other creditors
8,769
-

Accruals and deferred income
1,000
5,500

13,496
8,978


 
Page 6