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Registration number: 09634144

Pumpflow Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Pumpflow Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 8

Pumpflow Limited

(Registration number: 09634144)
Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 170 | 170
Tangible assets | 5 | 490,668 | 473,574
|  | 490,838 | 473,744
Current assets |  |  |
Stocks | 6 | 749,137 | 510,567
Debtors | 7 | 911,945 | 175,434
Cash at bank and in hand |  | 2,322 | 4,215
|  | 1,663,404 | 690,216
Creditors: Amounts falling due within one year | 8 | (919,452) | (536,140)
Net current assets |  | 743,952 | 154,076
Total assets less current liabilities |  | 1,234,790 | 627,820
Creditors: Amounts falling due after more than one year | 8 | (332,022) | (89,764)
Provisions for liabilities |  | (70,710) | (64,179)
Net assets |  | 832,058 | 473,877
Capital and reserves |  |  |
Called up share capital |  | 200 | 200
Retained earnings |  | 831,858 | 473,677
Shareholders' funds |  | 832,058 | 473,877

Pumpflow Limited

(Registration number: 09634144)
Statement of Financial Position as at 30 June 2025

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 November 2025 and signed on its behalf by:

......................................... Mr J Bluer Director |  |

Pumpflow Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 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:
Unit 1A Southmoor Park
Greeba Road
Wythenshawe
Manchester
M23 9XS

These financial statements were authorised for issue by the Board on 28 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred 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.

Pumpflow Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

The current income 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position 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
Plant and machinery | 15% reducing balance
Computer equipment | 25% reducing balance

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Trademarks | 33.3% on cost

Pumpflow Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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 in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
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 statement of financial position 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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

Pumpflow Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2024 - 13).

4 | Intangible assets

| Trademarks, patents and licenses £ | Total £
Cost or valuation
At 1 July 2024 | 170 | 170
At 30 June 2025 | 170 | 170
Carrying amount
At 30 June 2025 | 170 | 170
At 30 June 2024 | 170 | 170

Pumpflow Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5 | Tangible assets

| Plant and machinery £ | Computer equipment £ | Total £
Cost or valuation
At 1 July 2024 | 943,962 | 53,638 | 997,600
Additions | 91,838 | 2,699 | 94,537
Disposals | (93) | - | (93)
At 30 June 2025 | 1,035,707 | 56,337 | 1,092,044
Depreciation
At 1 July 2024 | 486,367 | 37,659 | 524,026
Charge for the year | 72,902 | 4,519 | 77,421
Eliminated on disposal | (71) | - | (71)
At 30 June 2025 | 559,198 | 42,178 | 601,376
Carrying amount
At 30 June 2025 | 476,509 | 14,159 | 490,668
At 30 June 2024 | 457,595 | 15,979 | 473,574

6 | Stocks

| 2025 £ | 2024 £
Work in progress | 489,080 | 504,110
Other inventories | 260,057 | 6,457
| 749,137 | 510,567

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 862,433 | 138,917
Other debtors | 49,512 | 36,517
| 911,945 | 175,434

Pumpflow Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 194,195 | 85,670
Trade creditors |  | 339,659 | 146,445
Taxation and social security |  | 90,112 | 51,152
Other creditors |  | 295,486 | 252,873
|  | 919,452 | 536,140

Loans and borrowings above includes net obligations under finance lease and hire purchase contracts which are secured of £84,176 (2024 - £36,670)

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 332,022 | 89,764

Loans and borrowings above includes net obligations under finance lease and hire purchase contracts which are secured of £126,188 (2024 - £50,506).