REGISTERED NUMBER: 10581486 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

FLEXISS CONSULTANTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

A J Wood

SECRETARY:

Ms A V E Hooley

REGISTERED OFFICE:

Flexiss Group

Brooke Court

Lower Meadow Road

Wilmslow

SK9 3ND

REGISTERED NUMBER:

10581486 (England and Wales)

ACCOUNTANTS:

Fairhurst Accountants Ltd

Chartered Accountants

Douglas Bank House

Wigan Lane

Wigan

Lancashire

WN1 2TB

FIXED ASSETS

Intangible assets

4

-

168

Tangible assets

5

95,241

119,424

95,241

119,592

CURRENT ASSETS

Debtors

6

183,244

221,837

Cash at bank

18,733

56,514

201,977

278,351

CREDITORS

Amounts falling due within one year

7

145,787

247,028

NET CURRENT ASSETS

56,190

31,323

TOTAL ASSETS LESS CURRENT LIABILITIES

151,431

150,915

CREDITORS

Amounts falling due after more than one year

8

(71,380

)

(90,607

)

PROVISIONS FOR LIABILITIES

10

(23,810

)

(29,995

)

NET ASSETS

56,241

30,313

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

56,239

30,311

SHAREHOLDERS' FUNDS

56,241

30,313

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2025 and were signed by:

A J Wood - Director

1.	STATUTORY INFORMATION

Flexiss Consultants 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.

Turnover represents the net invoice value of services and project sales provided.

Intangible assets

Intangible fixed assets are included at cost or valuation less amortisation and impairment.

Amortisation is provided at the following rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Patents and licences

-

3 years straight line.

Tangible fixed assets

Tangible fixed assets are included at cost or valuation less depreciation and impairment.

Depreciation is provided at the following rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Office equipment

-

20% on cost

Computer equipment

-

33% on cost

Impairment of assets

At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss.

Where an impairment loss subsequently reverses, the carrying amount of each asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

Financial instruments

Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Short term trade creditors are measured at transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due.

Amounts due to and from related undertakings, included directors, are repayable on demand and are measured at the undiscounted amount due. Other liabilities shall be measured at amortised cost using the effective interest rate.

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

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.

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 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

3,944

AMORTISATION

At 1 April 2024

3,776

Charge for year

168

At 31 March 2025

3,944

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

168

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

182,365

Disposals

(5,717

)

At 31 March 2025

176,648

DEPRECIATION

At 1 April 2024

62,941

Charge for year

24,183

Eliminated on disposal

(5,717

)

At 31 March 2025

81,407

NET BOOK VALUE

At 31 March 2025

95,241

At 31 March 2024

119,424

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

72,916

205,121

Amounts owed by group undertakings

105,000

-

Other debtors

5,328

16,716

183,244

221,837

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

19,228

17,388

Trade creditors

19,792

38,030

Amounts owed to group undertakings

30,000

41,845

Taxation and social security

60,312

48,564

Other creditors

16,455

101,201

145,787

247,028

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

71,380

90,607

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

90,608

107,995

Hire purchase contracts are secured on the assets concerned.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

23,810

29,995

Deferred

tax

£

Balance at 1 April 2024

29,995

Credit to Statement of Income and Retained Earnings during year

(6,185

)

Balance at 31 March 2025

23,810

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12.	ULTIMATE CONTROLLING PARTY

The company is owned 100% by Flexiss Group Limited and remains under the control of M Wilson and A Wood.