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FLUIDITY INVESTMENTS LTD

Registered Number
13643829
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

FLUIDITY INVESTMENTS LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

JACKSON, Richard Anthony Charles

Registered Address

The Milking Parlour Hurst Farm
Dairy Lane
Crockham Hill
TN8 6RA

Registered Number

13643829 (England and Wales)
FLUIDITY INVESTMENTS LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets42,0571,743
Investment property5698,001720,001
700,058721,744
Current assets
Cash at bank and on hand14,11310,027
14,11310,027
Creditors amounts falling due within one year7(1,758)(3,955)
Net current assets (liabilities)12,3556,072
Total assets less current liabilities712,413727,816
Creditors amounts falling due after one year8(631,516)(626,564)
Provisions for liabilities9(13,262)(16,564)
Net assets67,63584,688
Capital and reserves
Called up share capital100100
Profit and loss account67,53584,588
Shareholders' funds1167,63584,688
The financial statements were approved and authorised for issue by the Director on 23 April 2025, and are signed on its behalf by:
JACKSON, Richard Anthony Charles
Director
Registered Company No. 13643829
FLUIDITY INVESTMENTS LTD
Notes to the Financial Statements
for the year ended 30 September 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Land and buildings25
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
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.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 October 232,3242,324
Additions999999
At 30 September 243,3233,323
Depreciation and impairment
At 01 October 23581581
Charge for year685685
At 30 September 241,2661,266
Net book value
At 30 September 242,0572,057
At 30 September 231,7431,743
5.Investment property
Market value of the Investment properties revaluation taken from online estate agent Zoopla at 30/09/2024.

£
Fair value at 01 October 23720,001
Fair value adjustments(22,000)
At 30 September 24698,001
6.Debtors: amounts due within one year
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables155133
Taxation and social security3132,523
Other creditors490500
Accrued liabilities and deferred income800799
Total1,7583,955
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts399,446394,341
Other creditors232,070232,223
Total631,516626,564
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)13,26216,564
Total13,26216,564
10.Share capital
100 of £1 Ordinary A shares,called up and fully paid.
11.Fair value reserve