REGISTERED NUMBER: 08919722 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

FLUES UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A M Barber

REGISTERED OFFICE:

Primrose Cottage

The Green

Hargrave

Bury St Edmunds

Suffolk

IP29 5HX

REGISTERED NUMBER:

08919722 (England and Wales)

ACCOUNTANTS:

CC & NJM Lee

Primrose Cottage

The Green

Hargrave

Bury St Edmunds

Suffolk

IP29 5HX

FIXED ASSETS

Tangible assets

4

39,653

47,303

CURRENT ASSETS

Stocks

36,716

34,749

Debtors

5

256,679

220,522

Cash at bank

49,168

44,489

342,563

299,760

CREDITORS

Amounts falling due within one year

6

328,481

297,114

NET CURRENT ASSETS

14,082

2,646

TOTAL ASSETS LESS CURRENT LIABILITIES

53,735

49,949

CREDITORS

Amounts falling due after more than one year

7

33,618

43,017

NET ASSETS

20,117

6,932

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

19,917

6,732

SHAREHOLDERS' FUNDS

10

20,117

6,932

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 director acknowledges his 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.

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 26 September 2025 and were signed by:

A M Barber - Director

1.	STATUTORY INFORMATION

FLUES UK 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.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

99,170

Additions

4,640

Disposals

(2,634

)

At 31 March 2025

101,176

DEPRECIATION

At 1 April 2024

51,867

Charge for year

10,807

Eliminated on disposal

(1,151

)

At 31 March 2025

61,523

NET BOOK VALUE

At 31 March 2025

39,653

At 31 March 2024

47,303

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

252,172

202,594

Other debtors

4,507

17,928

256,679

220,522

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

11,595

3,083

Trade creditors

155,416

169,516

Taxation and social security

19,682

34,258

Other creditors

141,788

90,257

328,481

297,114

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,018

15,481

Other creditors

27,600

27,536

33,618

43,017

8.	POST BALANCE SHEET EVENTS

Mr P Larke was appointed as a director on 7th April 2025.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is A M Barber.

10.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

2025

2024

£

£

Profit for the financial year

14,185

5,860

Dividends

(1,000

)

(2,000

)

Net addition to shareholders' funds

13,185

3,860

Opening shareholders' funds

6,932

3,072

Closing shareholders' funds

20,117

6,932