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REGISTERED NUMBER: 11575701 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Bath Flow (UK) Limited

Bath Flow (UK) Limited (Registered number: 11575701)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bath Flow (UK) Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: N S Chopra
M S Sarna





REGISTERED OFFICE: 203 Lady Margaret Road
Southall
Middlesex
UB1 2PT





REGISTERED NUMBER: 11575701 (England and Wales)





ACCOUNTANTS: SK Associates Ltd
1 Agincourt Villas
Uxbridge Road
Hillingdon
Middlesex
UB10 0NX

Bath Flow (UK) Limited (Registered number: 11575701)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 50,418 57,516

CURRENT ASSETS
Stocks 372,621 324,896
Debtors 5 10,000 10,000
Prepayments and accrued income 4,319 3,026
Cash at bank and in hand 65,109 35,715
452,049 373,637
CREDITORS
Amounts falling due within one year 6 478,376 378,530
NET CURRENT LIABILITIES (26,327 ) (4,893 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,091

52,623

CREDITORS
Amounts falling due after more than
one year

7

18,583

41,330
NET ASSETS 5,508 11,293

Bath Flow (UK) Limited (Registered number: 11575701)

Balance Sheet - continued
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 5,408 11,193
5,508 11,293

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 19 May 2025 and were signed on its behalf by:





N S Chopra - Director


Bath Flow (UK) Limited (Registered number: 11575701)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Bath Flow (UK) Limited 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.
Long leasehold - in accordance with the property
Motor vehicles - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Bath Flow (UK) Limited (Registered number: 11575701)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 - 2 ) .

4. TANGIBLE FIXED ASSETS
Long Motor Computer
leasehold vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2023 59,277 22,498 - 81,775
Additions - - 566 566
At 31 August 2024 59,277 22,498 566 82,341
DEPRECIATION
At 1 September 2023 19,759 4,500 - 24,259
Charge for year 3,952 3,599 113 7,664
At 31 August 2024 23,711 8,099 113 31,923
NET BOOK VALUE
At 31 August 2024 35,566 14,399 453 50,418
At 31 August 2023 39,518 17,998 - 57,516

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 10,000 10,000

Bath Flow (UK) Limited (Registered number: 11575701)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 19,354 19,354
Hire purchase contracts 6,876 6,876
Trade creditors 331,095 225,548
Taxation and social security 12,078 6,157
Other creditors 108,973 120,595
478,376 378,530

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans 12,660 30,068
Hire purchase contracts 5,923 11,262
18,583 41,330

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
N S Chopra
Balance outstanding at start of year 64,491 58,839
Amounts advanced 5,000 5,652
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 69,491 64,491

M S Sarna
Balance outstanding at start of year 42,491 39,839
Amounts advanced - 2,652
Amounts repaid (7,010 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 35,481 42,491