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REGISTERED NUMBER: 13672159 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Better Flow Ltd

Better Flow Ltd (Registered number: 13672159)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Better Flow Ltd

Company Information
for the Year Ended 31 October 2024







DIRECTOR: Miss J Pires





SECRETARY:





REGISTERED OFFICE: Flat 503 Wharton House
67 Palmer Road
London
E2 0FF





REGISTERED NUMBER: 13672159 (England and Wales)





ACCOUNTANTS: Stanton & Co Accountants Ltd
Unit 3E/F Suffolk House Business Park
Pilgrims Hatch
Brentwood
Essex
CM15 9SG

Better Flow Ltd (Registered number: 13672159)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 6,501 8,127

CURRENT ASSETS
Cash at bank 37,886 37,537

CREDITORS
Amounts falling due within one year 5 43,198 41,471
NET CURRENT LIABILITIES (5,312 ) (3,934 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,189

4,193

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,188 4,192
SHAREHOLDERS' FUNDS 1,189 4,193

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Better Flow Ltd (Registered number: 13672159)

Balance Sheet - continued
31 October 2024


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 9 June 2025 and were signed by:





Miss J Pires - Director


Better Flow Ltd (Registered number: 13672159)

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

1. STATUTORY INFORMATION

Better Flow 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.

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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Better Flow Ltd (Registered number: 13672159)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 1 November 2023
and 31 October 2024 2,093 1,435 9,170 12,698
DEPRECIATION
At 1 November 2023 753 517 3,301 4,571
Charge for year 268 184 1,174 1,626
At 31 October 2024 1,021 701 4,475 6,197
NET BOOK VALUE
At 31 October 2024 1,072 734 4,695 6,501
At 31 October 2023 1,340 918 5,869 8,127

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Tax 7,417 9,438
Social security and other taxes 487 -
Directors' current accounts 35,294 32,033
43,198 41,471