Registration number: 04811559

Fluid Maintenance Services Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Fluid Maintenance Services Limited

(Registration number: 04811559)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	63,299	17,156
Current assets
Stocks	5	500	500
Debtors	6	241,850	211,342
Cash at bank and in hand		175,260	174,357
		417,610	386,199
Creditors: Amounts falling due within one year	7	(95,995)	(56,886)
Net current assets		321,615	329,313
Total assets less current liabilities		384,914	346,469
Provisions for liabilities		(15,696)	(4,634)
Net assets		369,218	341,835
Capital and reserves
Called up share capital		2	2
Retained earnings		369,216	341,833
Shareholders' funds		369,218	341,835

Fluid Maintenance Services Limited

(Registration number: 04811559)
Balance Sheet as at 30 June 2025

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 October 2025 and signed on its behalf by:
 

......................................... C D Mitchell Company secretary and director

Fluid Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the installation and servicing of fire pumps and sprinkler systems in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Fluid Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Asset class	Depreciation method and rate
Motor vehicles	20% reducing balance basis
Fixtures and fittings	20% reducing balance basis
Plant and machinery	20% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Fluid Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2024	28,659	8,153	35,283	72,095
Additions	2,514	-	52,616	55,130
At 30 June 2025	31,173	8,153	87,899	127,225
Depreciation
At 1 July 2024	19,943	6,219	28,777	54,939
Charge for the year	2,037	387	6,563	8,987
At 30 June 2025	21,980	6,606	35,340	63,926
Carrying amount
At 30 June 2025	9,193	1,547	52,559	63,299
At 30 June 2024	8,716	1,934	6,506	17,156

5

Stocks

	2025 £	2024 £
Other inventories	500	500

Fluid Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	119,515	112,349
Prepayments	-	2,100
Other debtors	122,335	96,893
	241,850	211,342

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	19,296	32,810
Taxation and social security	73,599	21,401
Other creditors	3,100	2,675
	95,995	56,886