Registration number: 12617749

Flucture Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Flucture Limited

Company Information

Director

N J Cramp

Registered office

Redland Cottage Stoke Hill Stoke St Michael Somerset BA3 5JJ

Accountants

Burton Sweet Limited Chartered Accountants and Business Advisors Cooper House Lower Charlton Trading Estate Shepton Mallet Somerset BA4 5QE

Flucture Limited

(Registration number: 12617749)
Balance Sheet
31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	11,401	342
Current assets
Stocks	5	1,200	7,351
Debtors	6	22,205	7,916
Cash at bank and in hand		32,735	28,059
		56,140	43,326
Creditors: Amounts falling due within one year	7	(29,509)	(18,785)
Net current assets		26,631	24,541
Total assets less current liabilities		38,032	24,883
Creditors: Amounts falling due after more than one year	7	(5,651)	-
Net assets		32,381	24,883
Capital and reserves
Called up share capital		100	100
Retained earnings		32,281	24,783
Shareholders' funds		32,381	24,883

Flucture Limited

(Registration number: 12617749)
Balance Sheet
31 May 2025

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 November 2025
 

......................................... N J Cramp Director

Flucture Limited

Notes to the Unaudited Financial Statements
Year Ended 31 May 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:
Redland Cottage
Stoke Hill
Stoke St Michael
Somerset
BA3 5JJ

These financial statements were authorised for issue by the director on 10 November 2025.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax,

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Flucture Limited

Notes to the Unaudited Financial Statements
Year Ended 31 May 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation 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.

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:

Asset class	Depreciation method and rate
Office Equipment	Straight Line 25%
Motor Vehicles	Straight line 20%

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business and are recorded at transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers and are recognised at transaction price. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Flucture Limited

Notes to the Unaudited Financial Statements
Year Ended 31 May 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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 the director) during the year, was 3 (2024 - 2).

Flucture Limited

Notes to the Unaudited Financial Statements
Year Ended 31 May 2025

4	Tangible assets

	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 June 2024	457	-	457
Additions	91	11,295	11,386
At 31 May 2025	548	11,295	11,843
Depreciation
At 1 June 2024	115	-	115
Charge for the year	139	188	327
At 31 May 2025	254	188	442
Carrying amount
At 31 May 2025	294	11,107	11,401
At 31 May 2024	342	-	342

5

Stocks

	2025 £	2024 £
Finished goods and goods for resale	1,200	7,351

6

Debtors

	2025 £	2024 £
Trade debtors	22,205	7,916
	22,205	7,916

Flucture Limited

Notes to the Unaudited Financial Statements
Year Ended 31 May 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	2,825	-
Taxation and social security		18,661	14,786
Accruals and deferred income		1,000	800
Other creditors		7,023	3,199
		29,509	18,785

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	5,651	-

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	5,651	-

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	2,825	-