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Registered number: 03245353
Fluid Codes Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Fluid Codes Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Fluid Codes Limited
Company Information
For The Year Ended 31 October 2025
Company Information

Directors | Mrs Israa Fadil
| Mr Abbas Karim
Secretary | Mr Abbas Karim
Company Number | 03245353
Registered Office | Level 30 The Leadenhall Building
| 122 Leadenhall Street
| London
| EC3V 4AB
Accountants | Johnston Wood Roach Ltd
| 24 Picton House Hussar Court, Westside View
| Waterlooville
| PO7 7SQ

Page 1
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Fluid Codes Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 03245353

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,138 |  | 5,564
|  |  | 5,138 |  | 5,564
CURRENT ASSETS
Debtors | 5 | 2,671,066 |  | 642,736 |
Cash at bank and in hand |  | 206,817 |  | 30,506 |
|  | 2,877,883 |  | 673,242 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,073,342 ) |  | (630,819 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 804,541 |  | 42,423
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 809,679 |  | 47,987
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,285 ) |  | (1,391 )
NET ASSETS |  |  | 808,394 |  | 46,596
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,001 |  | 1,001
Profit and Loss Account |  |  | 807,393 |  | 45,595
SHAREHOLDERS' FUNDS |  |  | 808,394 |  | 46,596

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Fluid Codes Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Abbas Karim Director
17 March 2026

The notes on pages 4 to 5 form part of these financial statements.
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Fluid Codes Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Fluid Codes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03245353 . The registered office is Level 30 The Leadenhall Building, 122 Leadenhall Street, London, EC3V 4AB.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Fluid Codes Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: NIL)
1 -
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 November 2024 | 8,420 | 22,396 | 30,816
Additions | - | 1,158 | 1,158
As at 31 October 2025 | 8,420 | 23,554 | 31,974
Depreciation
As at 1 November 2024 | 8,420 | 16,832 | 25,252
Provided during the period | - | 1,584 | 1,584
As at 31 October 2025 | 8,420 | 18,416 | 26,836
Net Book Value
As at 31 October 2025 | - | 5,138 | 5,138
As at 1 November 2024 | - | 5,564 | 5,564

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,822,415 |  | -
Amounts owed by group undertakings | 8,236 |  | -
Other debtors | 840,415 |  | 642,736
| 2,671,066 |  | 642,736

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,995 |  | 6,544
Amounts owed to group undertakings | - |  | 455,392
Other creditors | 1,987,868 |  | 109,644
Taxation and social security | 78,479 |  | 59,239
| 2,073,342 |  | 630,819

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1,000 Ordinary Shares of £ 1.00 each | 1,000 |  | 1,000
1 Ordinary B shares of £ 1.00 each | 1 |  | 1
| 1,001 |  | 1,001

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