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Registered number: 07026218
Fluid Commerce Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Linto Accountancy Ltd
Fluid Commerce Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Fluid Commerce Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 07026218

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 278,801 |  | 212,088
|  |  | 278,801 |  | 212,088
CURRENT ASSETS
Stocks | 6 | - |  | 98,148 |
Debtors | 7 | 151,544 |  | 240,071 |
Cash at bank and in hand |  | 111,409 |  | 81,785 |
|  | 262,953 |  | 420,004 |
Creditors: Amounts Falling Due Within One Year | 8 | (345,020 ) |  | (365,115 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (82,067 ) |  | 54,889
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 196,734 |  | 266,977
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (19,667 ) |  | (80,673 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,090 ) |  | (8,807 )
NET ASSETS |  |  | 165,977 |  | 177,497
CAPITAL AND RESERVES
Called up share capital | 10 |  | 600 |  | 600
Revaluation reserve |  |  | 76,217 |  | -
Other reserves |  |  | (996 ) |  | (996 )
Profit and Loss Account |  |  | 90,156 |  | 177,893
SHAREHOLDERS' FUNDS |  |  | 165,977 |  | 177,497

Page 1
Page 2
Fluid Commerce Limited
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Adam Hindle Director
15th September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Fluid Commerce Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Fluid Commerce Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07026218 . The registered office is The Colony, 19 Spring Gardens, Manchester, M2 1FB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | No depreciation
Plant & Machinery | 15% Reducing Balance
Fixtures & Fittings | 15% Reducing Balance
Computer Equipment | 33% on Cost

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.
Page 3
Page 4
Fluid Commerce Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 19)
16 19
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 January 2024 | 178,783 | 142,834 | 321,617
Additions | - | 544 | 544
Revaluation | 76,217 | - | 76,217
As at 31 December 2024 | 255,000 | 143,378 | 398,378
Depreciation
As at 1 January 2024 | - | 109,529 | 109,529
Provided during the period | - | 10,048 | 10,048
As at 31 December 2024 | - | 119,577 | 119,577
Net Book Value
As at 31 December 2024 | 255,000 | 23,801 | 278,801
As at 1 January 2024 | 178,783 | 33,305 | 212,088

5. Investment Property
If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Cost | 178,783 |  | 178,783

The company’s investment property was independently revalued in May 2024 on the basis of market value.
Management reviewed market data up to 31 December 2024 and concluded that the fair value at the year-end was not materially different from the May valuation.
Accordingly, at the company year end, the property is carried at a fair value of £255,000.
6. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 98,148

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 118,752 |  | 202,053
Amounts owed by participating interests | 27,930 |  | -
Other debtors | 4,862 |  | 38,018
| 151,544 |  | 240,071

At the year-end the company was owed £27,930 from a company under common control. The balance is unsecured, interest-free and repayable on demand.
Page 4
Page 5
Fluid Commerce Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 19,249 |  | 28,593
Bank loans and overdrafts | 106,782 |  | 135,702
Other loans | 69,562 |  | -
Other creditors | 38,359 |  | 28,513
Taxation and social security | 111,068 |  | 172,307
| 345,020 |  | 365,115

9. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 19,667 |  | 80,673

10. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 600 |  | 600

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Not later than one year | 14,075 |  | 6,597
Later than one year and not later than five years | 18,694 |  | 15,942
| 32,769 |  | 22,539

12. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Adam Hindle | 4,948 | 78,204 | 83,260 | - | (33 )
Mrs Kelly Hindle | 4,776 | 13,072 | 25,840 | - | (7,992 )

The above loans are unsecured, interest free and repayable on demand.
Page 5