REGISTERED NUMBER: 10915124 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

Full Flow Restored Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S Zulaica

SECRETARY:

REGISTERED OFFICE:

1 Westward Close

Hoyles Lane

Cottam

Preston

Lancashire

PR4 0PS

REGISTERED NUMBER:

10915124 (England and Wales)

ACCOUNTANTS:

Stephen Andrews & Co Limited

186 Eaves Lane

Chorley

Lancashire

PR6 0AU

FIXED ASSETS

Tangible assets

4

99,452

99,613

CURRENT ASSETS

Debtors

5

12,090

1,201

Cash at bank

126,978

107,567

139,068

108,768

CREDITORS

Amounts falling due within one year

6

100,077

101,970

NET CURRENT ASSETS

38,991

6,798

TOTAL ASSETS LESS CURRENT LIABILITIES

138,443

106,411

CREDITORS

Amounts falling due after more than one year

7

16,152

32,307

NET ASSETS

122,291

74,104

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

122,290

74,103

SHAREHOLDERS' FUNDS

122,291

74,104

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31st October 2025 and were signed by:

Mr S Zulaica - Director

1.	STATUTORY INFORMATION

Full Flow Restored 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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

229,664

Additions

54,564

Disposals

(38,045

)

At 31st August 2025

246,183

DEPRECIATION

At 1st September 2024

130,051

Charge for year

33,324

Eliminated on disposal

(16,644

)

At 31st August 2025

146,731

NET BOOK VALUE

At 31st August 2025

99,452

At 31st August 2024

99,613

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st September 2024

and 31st August 2025

30,000

DEPRECIATION

At 1st September 2024

7,500

Charge for year

5,625

At 31st August 2025

13,125

NET BOOK VALUE

At 31st August 2025

16,875

At 31st August 2024

22,500

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

12,090

1,201

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

6,000

6,000

Trade creditors

3,444

1,610

Taxation and social security

78,680

83,218

Other creditors

1,953

1,142

100,077

101,970

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

2,152

12,307

Hire purchase contracts

14,000

20,000

16,152

32,307

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

1

Ordinary

£1

1

1