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Company Registration No. 05117606 (England and Wales)
Fluent Communications Limited Unaudited accounts for the year ended 31 March 2025
Fluent Communications Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Fluent Communications Limited Company Information for the year ended 31 March 2025
Directors
D L Coleman A J Sadler B R Webb
Company Number
05117606 (England and Wales)
Registered Office
Suite 3, First Floor, Harley House Farningham Road Crowborough East Sussex TN6 2JD
Accountants
Martin Yardley 7 Oak End Close Southborough Tunbridge Wells Kent TN4 0TE
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Fluent Communications Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fluent Communications Limited for the year ended 31 March 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Fluent Communications Limited, as a body, in accordance with the terms of our engagement letter dated 30 October 2017. Our work has been undertaken solely to prepare for your approval the accounts of Fluent Communications Limited and state those matters that we have agreed to state to the Board of Directors of Fluent Communications Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fluent Communications Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Fluent Communications Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Fluent Communications Limited. You consider that Fluent Communications Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Fluent Communications Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Martin Yardley Chartered Accountants 7 Oak End Close Southborough Tunbridge Wells Kent TN4 0TE 13 November 2025
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Fluent Communications Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
1,563
2,313
Tangible assets
5
3,571
5,360
Investments
6
3
3
5,137
7,676
Current assets
Inventories
2,500
11,650
Debtors
7
103,761
132,983
Cash at bank and in hand
20,263
159
126,524
144,792
Creditors: amounts falling due within one year
8
(112,889)
(134,286)
Net current assets
13,635
10,506
Total assets less current liabilities
18,772
18,182
Creditors: amounts falling due after more than one year
9
(4,081)
(15,109)
Provisions for liabilities
Deferred tax
(893)
(1,340)
Net assets
13,798
1,733
Capital and reserves
Called up share capital
6
6
Capital redemption reserve
1
1
Profit and loss account
13,791
1,726
Shareholders' funds
13,798
1,733
For the year ending 31 March 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by
A J Sadler Director Company Registration No. 05117606
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Fluent Communications Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Fluent Communications Limited is a private company, limited by shares, registered in England and Wales, registration number 05117606. The registered office is Suite 3, First Floor, Harley House, Farningham Road, Crowborough, East Sussex, TN6 2JD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in Pounds Sterling
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years straight line
Motor vehicles
4 years straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 6 -
Fluent Communications Limited Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024
15,000
At 31 March 2025
15,000
Amortisation
At 1 April 2024
12,687
Charge for the year
750
At 31 March 2025
13,437
Net book value
At 31 March 2025
1,563
At 31 March 2024
2,313
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2024
30,103
44,653
74,756
At 31 March 2025
30,103
44,653
74,756
Depreciation
At 1 April 2024
24,744
44,652
69,396
Charge for the year
1,789
-
1,789
At 31 March 2025
26,533
44,652
71,185
Net book value
At 31 March 2025
3,570
1
3,571
At 31 March 2024
5,359
1
5,360
6
Investments
Subsidiary undertakings
£
Valuation at 1 April 2024
3
Valuation at 31 March 2025
3
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
45,352
30,648
Amounts due from group undertakings etc.
40,344
82,387
Accrued income and prepayments
5,483
8,276
Other debtors
12,582
11,672
103,761
132,983
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Fluent Communications Limited Notes to the Accounts for the year ended 31 March 2025
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
10,647
35,169
Obligations under finance leases and hire purchase contracts
-
2,010
Trade creditors
24,308
40,645
Amounts owed to group undertakings and other participating interests
28,716
-
Taxes and social security
34,240
36,112
Other creditors
4,180
3,476
Loans from directors
1,328
-
Accruals
9,470
3,200
Deferred income
-
13,674
112,889
134,286
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
4,081
15,109
10
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Current account
4,600
107
-
4,707
4,600
107
-
4,707
11
Average number of employees
During the year the average number of employees was 11 (2024: 11).
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