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REGISTERED NUMBER: 07797677 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Flude (West) Ltd

Flude (West) Ltd (Registered number: 07797677)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


Flude (West) Ltd (Registered number: 07797677)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible assets 4 - 52,518

Current assets
Debtors 5 - 96,771
Cash at bank and in hand - 343,975
- 440,746
Creditors: amounts falling due within
one year

6

-

197,452
Net current assets - 243,294
Total assets less current liabilities - 295,812

Provisions for liabilities - 8,253
Net assets - 287,559

Capital and reserves
Called up share capital 7 10,024 10,024
Retained earnings (10,024 ) 277,535
Shareholders' funds - 287,559

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Flude (West) Ltd (Registered number: 07797677)

Balance Sheet - continued
31 March 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2025 and were signed on its behalf by:





E C Flude - Director


Flude (West) Ltd (Registered number: 07797677)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. Statutory information

Flude (West) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07797677

Registered office: Pavilion View
19 New Road
Brighton
East Sussex
BN1 1UF

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 and represents amounts receivable for services rendered, stated net of Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% straight line
Computer equipment - 25% straight line
Leasehold improvements - 10% straight line


Flude (West) Ltd (Registered number: 07797677)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was NIL (2024 - 12 ).

Flude (West) Ltd (Registered number: 07797677)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. Tangible fixed assets
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
Cost
At 1 April 2024 23,251 22,863 31,564 77,678
Disposals (23,251 ) (22,863 ) (31,564 ) (77,678 )
At 31 March 2025 - - - -
Depreciation
At 1 April 2024 3,744 8,384 13,032 25,160
Eliminated on disposal (3,744 ) (8,384 ) (13,032 ) (25,160 )
At 31 March 2025 - - - -
Net book value
At 31 March 2025 - - - -
At 31 March 2024 19,507 14,479 18,532 52,518

5. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors - 85,615
Other debtors - 11,156
- 96,771

6. Creditors: amounts falling due within one year
2025 2024
£    £   
Trade creditors - 41,758
Taxation and social security - 140,932
Other creditors - 14,762
- 197,452

Flude (West) Ltd (Registered number: 07797677)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
5,112 Ordinary A £1 5,112 5,112
3,308 Ordinary B £1 3,308 3,308
1,604 Ordinary C £1 1,604 1,604
10,024 10,024