REGISTERED NUMBER: 09936023 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st January 2025

for

Flow Thermal Stress Engineering Answers

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr M J Lewis

Mrs F C Lewis

REGISTERED OFFICE:

146 London Road

Biggleswade

Bedfordshire

SG18 8EH

REGISTERED NUMBER:

09936023 (England and Wales)

ACCOUNTANTS:

Sarah Perkins Accountancy Services Limited

4 Orchard Close

Biggleswade

Bedfordshire

SG18 0NE

FIXED ASSETS

Tangible assets

4

1,138

882

CURRENT ASSETS

Debtors

5

66,539

15,351

Cash at bank

212,290

197,215

278,829

212,566

CREDITORS

Amounts falling due within one year

6

47,485

33,281

NET CURRENT ASSETS

231,344

179,285

TOTAL ASSETS LESS CURRENT LIABILITIES

232,482

180,167

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

232,382

180,067

SHAREHOLDERS' FUNDS

232,482

180,167

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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.

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 Board of Directors and authorised for issue on 13th October 2025 and were signed on its behalf by:

Dr M J Lewis - Director

Mrs F C Lewis - Director

1.	STATUTORY INFORMATION

Flow Thermal Stress Engineering Answers Limited 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.

Computer equipment

-

33% on cost

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.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st February 2024

21,225

Additions

1,193

Disposals

(3,812

)

At 31st January 2025

18,606

DEPRECIATION

At 1st February 2024

20,343

Charge for year

932

Eliminated on disposal

(3,807

)

At 31st January 2025

17,468

NET BOOK VALUE

At 31st January 2025

1,138

At 31st January 2024

882

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/25

31/1/24

£

£

Trade debtors

8,880

14,694

Other debtors

57,659

657

66,539

15,351

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/25

31/1/24

£

£

Taxation and social security

45,047

31,259

Other creditors

2,438

2,022

47,485

33,281

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st January 2025 and 31st January 2024:

31/1/25

31/1/24

£

£

Dr M J Lewis and Mrs F C Lewis

Balance outstanding at start of year

(750

)

(624

)

Amounts advanced

750

624

Amounts repaid

(890

)

(750

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(890

)

(750

)

8.	RELATED PARTY DISCLOSURES

The controlling party is Dr M J Lewis.