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FLAPJACK OCTOPUS LIMITED

Registered Number
07234132
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

FLAPJACK OCTOPUS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

RENFREW, Alexander Edward
RENFREW, Neil

Company Secretary

NEILL, Sophie Louisa Dorothea

Registered Address

Clere House Clere House
West Street
Newbury
RG20 9LB

Registered Number

07234132 (England and Wales)
FLAPJACK OCTOPUS LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets314,43123,193
14,43123,193
Current assets
Stocks16,52818,283
Debtors420,60236,452
Cash at bank and on hand7,1871,725
44,31756,460
Creditors amounts falling due within one year5(355,252)(300,685)
Net current assets (liabilities)(310,935)(244,225)
Total assets less current liabilities(296,504)(221,032)
Provisions for liabilities(3,608)(5,798)
Net assets(300,112)(226,830)
Capital and reserves
Called up share capital600600
Profit and loss account(300,712)(227,430)
Shareholders' funds(300,112)(226,830)
The financial statements were approved and authorised for issue by the Board of Directors on 29 May 2025, and are signed on its behalf by:
RENFREW, Alexander Edward
Director
RENFREW, Neil
Director

Registered Company No. 07234132
FLAPJACK OCTOPUS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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:

Straight line (years)
Land and buildings5
Plant and machinery4
Fixtures and fittings4
Office Equipment3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Related parties
Creditors falling due within one year as at March 31st 2025 includes a balance due to Renfrew Strategic Consulting Ltd, a company which N Renfrew is materially interested as a director and shareholder. The balance due to this company is £10,370 (2024- £10,370)
2.Average number of employees

20252024
Average number of employees during the year98
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2423,193
Additions3,769
At 31 March 2514,431
Depreciation and impairment
Charge for year12,531
Net book value
At 31 March 2514,431
At 31 March 2423,193
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables3,41917,290
Other debtors10,60010,600
Prepayments and accrued income6,5838,562
Total20,60236,452
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables3,44211,655
Taxation and social security9,39012,984
Other creditors341,102274,631
Accrued liabilities and deferred income1,3181,415
Total355,252300,685
6.Operating lease commitments
Minimum lease payments under non-cancellable operating leases fall due as follows: Within 1 year £28,113