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REGISTERED NUMBER: 10245168 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Flux Rose Ltd

| Flux Rose Ltd (Registered number: 10245168) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Flux Rose Ltd |

Company Information

for the Year Ended 30 June 2025

| DIRECTOR: | J G Hook

| REGISTERED OFFICE: | Unit 14-16 Valley Gate Industrial Estate

| Leyland Mill Lane

| Wigan

| Lancashire

| WN1 2SA

| REGISTERED NUMBER: | 10245168 (England and Wales)

| ACCOUNTANTS: | Voisey & Co LLP

| Chartered Accountants

| 8 Winmarleigh Street

| Warrington

| Cheshire

| WA1 1JW

| Flux Rose Ltd (Registered number: 10245168) |

Balance Sheet

30 June 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 160,212 |  | 108,996 |  |

CURRENT ASSETS

Stocks | 80,000 |  | 80,000 |  |

Debtors | 5 | 313,605 |  | 108,303 |  |

Cash at bank | 336,977 |  | 68,226 |  |

730,582 |  | 256,529 |  |

CREDITORS

Amounts falling due within one year | 6 | (335,367 | ) | (224,239 | ) |

NET CURRENT ASSETS | 395,215 |  | 32,290 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 555,427 |  | 141,286 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (546,391 | ) | (41,019 | ) |

NET ASSETS | 9,036 |  | 100,267 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 10 | 8,936 |  | 100,167 |  |

SHAREHOLDERS' FUNDS | 9,036 |  | 100,267 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

| Flux Rose Ltd (Registered number: 10245168) |

Balance Sheet - continued

30 June 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 November 2025 and were signed by:

J G Hook - Director

| Flux Rose Ltd (Registered number: 10245168) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Flux Rose Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The principal accounting policies adopted are set out below.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| The key assumptions concerning the future and other key sources of estimation include uncertainties at the reporting date, which may have a risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial periods, are discussed below.

| 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.

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 10% on cost

| Motor vehicles | - | 10% on cost

| Computer and office equipment | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Flux Rose Ltd (Registered number: 10245168) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Hire purchase and leasing commitments

| 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.

| Flux Rose Ltd (Registered number: 10245168) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Other financial assets

| Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

| Employee benefits

| The costs of the short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 5 ) .

| Flux Rose Ltd (Registered number: 10245168) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS

| Computer |

| Fixtures |  | and |

| Plant and |  | and |  | Motor |  | office |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 86,084 |  | 26,173 |  | 12,995 |  | 2,218 |  | 127,470 |  |

| Additions | - |  | 40,039 |  | 30,000 |  | 4,737 |  | 74,776 |  |

| At 30 June 2025 | 86,084 |  | 66,212 |  | 42,995 |  | 6,955 |  | 202,246 |  |

| DEPRECIATION

| At 1 July 2024 | 17,967 |  | 218 |  | 217 |  | 72 |  | 18,474 |  |

| Charge for year | 17,216 |  | 2,724 |  | 2,799 |  | 821 |  | 23,560 |  |

| At 30 June 2025 | 35,183 |  | 2,942 |  | 3,016 |  | 893 |  | 42,034 |  |

| NET BOOK VALUE

| At 30 June 2025 | 50,901 |  | 63,270 |  | 39,979 |  | 6,062 |  | 160,212 |  |

| At 30 June 2024 | 68,117 |  | 25,955 |  | 12,778 |  | 2,146 |  | 108,996 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 297,284 |  | 103,071 |  |

| Other debtors | 6,840 |  | 1,000 |  |

| Directors' current accounts | 4,864 |  | - |  |

| Prepayments and accrued income | 4,617 |  | 4,232 |  |

313,605 |  | 108,303 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts | 188,964 |  | 22,843 |  |

| Hire purchase contracts (see note 8) | 15,000 |  | 13,465 |  |

| Trade creditors | 94,970 |  | 136,414 |  |

| Social security and other taxes | 10,814 |  | 48,770 |  |

| Other creditors | 22,913 |  | 80 |  |

| Directors' current accounts | - |  | 4 |  |

| Accrued expenses | 2,706 |  | 2,663 |  |

335,367 |  | 224,239 |  |

| Flux Rose Ltd (Registered number: 10245168) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans - 1-2 years | 180,549 |  | 23,561 |  |

| Bank loans - 2-5 years | 358,342 |  | 2,482 |  |

| Hire purchase contracts (see note 8) | 7,500 |  | 14,976 |  |

546,391 |  | 41,019 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| 30.6.25 |  | 30.6.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 15,000 |  | 13,465 |  |

| Between one and five years | 7,500 |  | 14,976 |  |

22,500 |  | 28,441 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 10,000 | Ordinary | 1p | 100 |  | 100 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 July 2024 | 100,167 |  |

| Deficit for the year | (42,731 | ) |

| Dividends | (48,500 | ) |

| At 30 June 2025 | 8,936 |  |