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Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Flexibon Limited

Flexibon Limited (Registered number: 06806603)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Flexibon Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: J Feuer





REGISTERED OFFICE: 8-10 South Street
Epsom
Surrey
KT18 7PF





REGISTERED NUMBER: 06806603 (England and Wales)





ACCOUNTANTS: Williams & Co Epsom LLP
Chartered Accountants
8-10 South Street
Epsom
Surrey
KT18 7PF

Flexibon Limited (Registered number: 06806603)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 601 901
Investments 5 31,800,448 29,207,348
31,801,049 29,208,249

CURRENT ASSETS
Debtors 6 94,630 43,911
Investments 7 912,879 902,828
Cash at bank 812 214,493
1,008,321 1,161,232
CREDITORS
Amounts falling due within one year 8 508,405 239,618
NET CURRENT ASSETS 499,916 921,614
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,300,965

30,129,863

CREDITORS
Amounts falling due after more than one year 9 24,260,777 24,484,028
NET ASSETS 8,040,188 5,645,835

CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Retained earnings 8,039,188 5,644,835
SHAREHOLDERS' FUNDS 8,040,188 5,645,835

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.

Flexibon Limited (Registered number: 06806603)

Balance Sheet - continued
31 March 2025


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 14 November 2025 and were signed by:





P M Smith FCA - Director


Flexibon Limited (Registered number: 06806603)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

Flexibon 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 from consultancy services provided 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 - Straight line over 3 years

Financial instruments
Financial assets:
Basic financial instruments, including trade and other debtors, cash and bank balances are initially recognised at the transaction price.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets are reviewed for evidence of impairment, with any impairment losses recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities:
Basic financial liabilities, including trade and other creditors, and loans are initially recognised at the transaction price and for those not classed as financing transactions, are subsequently measured at amortised cost, being the transaction price less any amounts settled.

Trade creditors are classified as current liabilities where they are due within one year. If they are not, they are classified as non-current liabilities.

Where an arrangement constitutes a financing arrangement, the creditor is initially measured at the present value of future payments discounted at a market rate of interest for a similar instrument, and subsequently measured at amortised cost.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.


Flexibon Limited (Registered number: 06806603)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued
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 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.

Foreign currencies
Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction.

The closing rate is used to convert monetary items.

Non-monetary financial assets are measured at historical cost and as such, the historical rate (the exchange rate used at the date of the transaction) is used to convert the foreign currency to sterling.

Exchange differences arising at the year-end are recognised through profit or loss where they relate to monetary items.

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.

Investments
The company invests in various investment vehicles and directly into trading companies. The investments are categorised as either non-current or current investments depending on the terms of the loan. Loans that can be withdrawn on demand and those for no more than 12 months are recognised as current assets.

All investments are carried at amortised cost.

Other income
Other income represents the company's share of profits received from vehicles it has invested in, alongside interest received on loans advanced.

Shares of profits are recognised in line with the investment vehicles reporting.

Interest is recognised when it is received.

Foreign exchange gains relating to the translation of foreign currency assets and liabilities at the balance sheet exchange rate are recognised in other income.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

Flexibon Limited (Registered number: 06806603)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 901
DEPRECIATION
Charge for year 300
At 31 March 2025 300
NET BOOK VALUE
At 31 March 2025 601
At 31 March 2024 901

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2024 29,207,348
Additions 4,001,473
Disposals (4,796,980 )
Share of profit/(loss) 3,388,607
At 31 March 2025 31,800,448
NET BOOK VALUE
At 31 March 2025 31,800,448
At 31 March 2024 29,207,348

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 94,630 43,911

7. CURRENT ASSET INVESTMENTS
2025 2024
£    £   
Loans advanced 912,879 902,828

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors - 9,599
Taxation and social security 501,405 223,580
Other creditors 7,000 6,439
508,405 239,618

Flexibon Limited (Registered number: 06806603)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Other creditors 24,260,777 24,484,028

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,000 Ordinary £1 1,000 1,000

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the J. Feuer by virute of his holding of the entire issued share capital in the company.