IRIS Accounts Production v25.1.3.33 12548166 director 1.5.24 30.4.25 30.4.25 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh125481662024-04-30125481662025-04-30125481662024-05-012025-04-30125481662023-04-30125481662023-05-012024-04-30125481662024-04-3012548166ns15:EnglandWales2024-05-012025-04-3012548166ns14:PoundSterling2024-05-012025-04-3012548166ns10:Director12024-05-012025-04-3012548166ns10:PrivateLimitedCompanyLtd2024-05-012025-04-3012548166ns10:SmallEntities2024-05-012025-04-3012548166ns10:AuditExemptWithAccountantsReport2024-05-012025-04-3012548166ns10:SmallCompaniesRegimeForDirectorsReport2024-05-012025-04-3012548166ns10:SmallCompaniesRegimeForAccounts2024-05-012025-04-3012548166ns10:FullAccounts2024-05-012025-04-3012548166ns10:OrdinaryShareClass12024-05-012025-04-3012548166ns10:RegisteredOffice2024-05-012025-04-3012548166ns5:CurrentFinancialInstruments2025-04-3012548166ns5:CurrentFinancialInstruments2024-04-3012548166ns5:ShareCapital2025-04-3012548166ns5:ShareCapital2024-04-3012548166ns5:RetainedEarningsAccumulatedLosses2025-04-3012548166ns5:RetainedEarningsAccumulatedLosses2024-04-3012548166ns5:PlantMachinery2024-05-012025-04-3012548166ns5:ComputerEquipment2024-05-012025-04-3012548166ns5:PlantMachinery2024-04-3012548166ns5:ComputerEquipment2024-04-3012548166ns5:PlantMachinery2025-04-3012548166ns5:ComputerEquipment2025-04-3012548166ns5:PlantMachinery2024-04-3012548166ns5:ComputerEquipment2024-04-3012548166ns5:WithinOneYearns5:CurrentFinancialInstruments2025-04-3012548166ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3012548166ns10:OrdinaryShareClass12025-04-30
REGISTERED NUMBER: 12548166 (England and Wales)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

FLOW CIVIL ENGINEERING LTD

FLOW CIVIL ENGINEERING LTD (REGISTERED NUMBER: 12548166)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 April 2025




Page

Company information 1

Balance sheet 2

Notes to the financial statements 3

Chartered accountants' report 5

FLOW CIVIL ENGINEERING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 April 2025







DIRECTOR: Mr G D Jones





REGISTERED OFFICE: 41 Rodney Road
Cheltenham
Gloucestershire
GL50 1HX





REGISTERED NUMBER: 12548166 (England and Wales)





ACCOUNTANTS: Mitchell Glanville Limited
41 Rodney Road
Cheltenham
Gloucestershire
GL50 1HX

FLOW CIVIL ENGINEERING LTD (REGISTERED NUMBER: 12548166)

BALANCE SHEET
30 April 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,603 825

CURRENT ASSETS
Stocks 7,468 -
Debtors 5 3,078 -
Cash at bank 4,489 7,085
15,035 7,085
CREDITORS
Amounts falling due within one year 6 7,155 4,986
NET CURRENT ASSETS 7,880 2,099
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,483

2,924

PROVISIONS FOR LIABILITIES 599 144
NET ASSETS 9,884 2,780

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 9,883 2,779
SHAREHOLDERS' FUNDS 9,884 2,780

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22 May 2025 and were signed by:





Mr G D Jones - Director


FLOW CIVIL ENGINEERING LTD (REGISTERED NUMBER: 12548166)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 April 2025

1. STATUTORY INFORMATION

Flow Civil Engineering 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery - 25% on cost
Computer equipment - 25% on cost

STOCKS
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

TAXATION
Taxation for the year comprises current and deferred 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 or deferred 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 1 (2024 - 1 ) .

FLOW CIVIL ENGINEERING LTD (REGISTERED NUMBER: 12548166)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 April 2025

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 May 2024 - 2,093 2,093
Additions 831 2,075 2,906
At 30 April 2025 831 4,168 4,999
DEPRECIATION
At 1 May 2024 - 1,268 1,268
Charge for year 208 920 1,128
At 30 April 2025 208 2,188 2,396
NET BOOK VALUE
At 30 April 2025 623 1,980 2,603
At 30 April 2024 - 825 825

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 2,650 -
Prepayments 428 -
3,078 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax 5,991 1,113
Social security and other taxes 19 -
Directors' current accounts 485 3,213
Accrued expenses 660 660
7,155 4,986

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1 Ordinary £1 1 1

8. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed the director £485 (2024: £1213). There are no repayment terms or interest.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
FLOW CIVIL ENGINEERING LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Flow Civil Engineering Ltd for the year ended 30 April 2025 which comprise the Income statement, Balance sheet, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Flow Civil Engineering Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Flow Civil Engineering Ltd and state those matters that we have agreed to state to the director of Flow Civil Engineering Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Flow Civil Engineering Ltd and its director for our work or for this report.

It is your duty to ensure that Flow Civil Engineering Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Flow Civil Engineering Ltd. You consider that Flow Civil Engineering Ltd 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 financial statements of Flow Civil Engineering Ltd. 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 statutory financial statements.






Mitchell Glanville Limited
41 Rodney Road
Cheltenham
Gloucestershire
GL50 1HX


Date: .............................................