Fluent Limited - Filleted accounts

Registered number

04690780

Fluent Limited

Unaudited Filleted Accounts

31 March 2025

Fluent Limited
Registered number:		04690780
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£

Tangible assets	3		1,229,008			938,872

Current assets
Debtors	4	54,125			14,475
Cash at bank and in hand		110,608			381,850
		164,733			396,325

Creditors: amounts falling due within one year	5	(42,581)			(20,223)

Net current assets			122,152			376,102

Total assets less current liabilities			1,351,160			1,314,974


Provisions for liabilities			(19,226)			(14,655)


Net assets			1,331,934			1,300,319

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,331,834			1,300,219

Shareholder's funds			1,331,934			1,300,319

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




JS Gilpin
Director
Approved by the board on 8 December 2025

Fluent Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


	Land and buildings			2% reducing balance
	Plant and machinery			20% reducing balance
	Motor Vehicles			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	954,390		330,740		33,650		1,318,780
	Additions	309,722		5,695		30,000		345,417
	Disposals	-		(18,550)		-		(18,550)
	At 31 March 2025	1,264,112		317,885		63,650		1,645,647

	Depreciation
	At 1 April 2024	144,124		204,661		31,123		379,908
	Charge for the year	12,541		23,507		8,132		44,180
	On disposals	(3,739)		(3,710)		-		(7,449)
	At 31 March 2025	152,926		224,458		39,255		416,639

	Net book value
	At 31 March 2025	1,111,186		93,427		24,395		1,229,008
	At 31 March 2024	810,266		126,079		2,527		938,872


4	Debtors					2025		2024
£							£

	Trade debtors					54,125		8,124
	Other debtors					-		6,351
						54,125		14,475


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					1,697		8,970
	Corporation tax					6,421		-
	Other taxes and social security costs					23,210		-
	Other creditors					11,253		11,253
						42,581		20,223


6	Controlling party

	The controlling party is Mr JS Gilpin, the sole director of the company by virtue of his ownership of 100% of the issued share capital of the company.


7	Other information

	Fluent Limited is a private company limited by shares and incorporated in England. Its registered office is:
	3 Walton Terrace
	Aylesbury
	Buckinghamshire
	HP21 7QY