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REGISTERED NUMBER: 03287836 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Flude Group Ltd

Flude Group Ltd (Registered number: 03287836)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Flude Group Ltd (Registered number: 03287836)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible assets 4 67,214 36,408
Investments 5 - 127
67,214 36,535

Current assets
Debtors 6 915,671 334,002
Cash at bank and in hand 438,369 623,106
1,354,040 957,108
Creditors: amounts falling due within
one year

7

539,615

320,113
Net current assets 814,425 636,995
Total assets less current liabilities 881,639 673,530

Provisions for liabilities 11,179 6,302
Net assets 870,460 667,228

Capital and reserves
Called up share capital 8 26,412 26,412
Retained earnings 844,048 640,816
Shareholders' funds 870,460 667,228

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 Group Ltd (Registered number: 03287836)

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 Group Ltd (Registered number: 03287836)

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

1. Statutory information

Flude Group 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: 03287836

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.

Preparation of consolidated financial statements
The financial statements contain information about Flude Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life.
Improvements to property - straight line over the life of the lease
Fixtures and fittings - 20% on cost
Computer equipment - 25% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impairment losses.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Flude Group Ltd (Registered number: 03287836)

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

2. Accounting policies - continued

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

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.

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.

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 31 (2024 - 18 ) .

Flude Group Ltd (Registered number: 03287836)

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 40,623 12,300 26,389 79,312
Additions 19,507 15,854 20,198 55,559
Disposals - (4,175 ) (3,245 ) (7,420 )
At 31 March 2025 60,130 23,979 43,342 127,451
Depreciation
At 1 April 2024 26,155 4,979 11,770 42,904
Charge for year 8,020 5,441 10,838 24,299
Eliminated on disposal - (3,721 ) (3,245 ) (6,966 )
At 31 March 2025 34,175 6,699 19,363 60,237
Net book value
At 31 March 2025 25,955 17,280 23,979 67,214
At 31 March 2024 14,468 7,321 14,619 36,408

5. Fixed asset investments
Shares in
group
companies
£   
Cost
At 1 April 2024 127
Additions 24
Disposals (151 )
At 31 March 2025 -
Net book value
At 31 March 2025 -
At 31 March 2024 127

Flude Group Ltd (Registered number: 03287836)

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

6. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 397,429 285,802
Amounts owed by group undertakings 439,488 -
Other debtors 78,754 48,200
915,671 334,002

7. Creditors: amounts falling due within one year
2025 2024
£    £   
Trade creditors 44,965 44,196
Amounts owed to group undertakings 100 -
Taxation and social security 355,644 239,378
Other creditors 138,906 36,539
539,615 320,113

8. Called up share capital

Allotted, issued and fully paid:

Number: Class: Nominal 2025 2024
value: £ £
26,412 Ordinary A £1 26,412 26,412

26,412 26,412
Previous categories of alphabet shares were all converted to Ordinary A Shares

9. Off-balance sheet arrangements

At the year end, the company had operating lease commitments amounting to £92,058 (2024: £123,130).