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REGISTERED NUMBER: 15980099 (England and Wales)















Unaudited Financial Statements

for the Period 26 September 2024 to 31 March 2025

for

Flude Holdings Ltd

Flude Holdings Ltd (Registered number: 15980099)






Contents of the Financial Statements
for the Period 26 September 2024 to 31 March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


Flude Holdings Ltd (Registered number: 15980099)

Balance Sheet
31 March 2025

Notes £    £   
Fixed assets
Investments 4 2,281,375

Current assets
Debtors 5 25

Creditors: amounts falling due within
one year

6

704,418
Net current liabilities (704,393 )
Total assets less current liabilities 1,576,982

Creditors: amounts falling due after
more than one year

7

832,308
Net assets 744,674

Capital and reserves
Called up share capital 8 100
Share premium 456,401
Retained earnings 288,173
Shareholders' funds 744,674

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

The members have not required the company to obtain an audit of its financial statements for the period 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 Holdings Ltd (Registered number: 15980099)

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 Holdings Ltd (Registered number: 15980099)

Notes to the Financial Statements
for the Period 26 September 2024 to 31 March 2025

1. Statutory information

Flude Holdings 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: 15980099

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.

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

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 period 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.


Flude Holdings Ltd (Registered number: 15980099)

Notes to the Financial Statements - continued
for the Period 26 September 2024 to 31 March 2025

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 period 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 period was NIL.

4. Fixed asset investments
Shares in
group
undertakings
£   
Cost
Additions 2,281,375
At 31 March 2025 2,281,375
Net book value
At 31 March 2025 2,281,375

5. Debtors: amounts falling due within one year
£   
Other debtors 25

6. Creditors: amounts falling due within one year
£   
Other loans 228,877
Amounts owed to group undertakings 439,488
Other creditors 36,053
704,418

7. Creditors: amounts falling due after more than one year
£   
Other loans 832,308

Flude Holdings Ltd (Registered number: 15980099)

Notes to the Financial Statements - continued
for the Period 26 September 2024 to 31 March 2025

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
1,000 Ordinary £0.10 100

9. Related party disclosures

Within creditors there is a balance of £1,029,945 owed to the directors.