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FLUID REALTY LIMITED

Registered Number
10555266
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

FLUID REALTY LIMITED
Company Information
for the year from 1 February 2025 to 31 January 2026

Director | HOPE, Ian

Registered Address | 2 Europe Way
| Cockermouth
| CA13 0RJ

Registered Number | 10555266 (England and Wales)

FLUID REALTY LIMITED
Statement of Financial Position
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 4 |  |  | 620,366 |  |  |  | 620,366
|  |  |  | 620,366 |  |  |  | 620,366
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 100 |  |  |  | 100 |  |
Cash at bank and on hand |  | 50,709 |  |  |  | 19,138 |  |
|  | 50,809 |  |  |  | 19,238 |  |
Creditors amounts falling due within one year | 6 | (133,729) |  |  |  | (144,982) |  |
Net current assets (liabilities) |  |  |  | (82,920) |  |  |  | (125,744)
Total assets less current liabilities |  |  |  | 537,446 |  |  |  | 494,622
Creditors amounts falling due after one year | 7 |  |  | (23,405) |  |  |  | (28,690)
Net assets |  |  |  | 514,041 |  |  |  | 465,932
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 513,941 |  |  |  | 465,832
Shareholders' funds |  |  |  | 514,041 |  |  |  | 465,932

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 March 2026, and are signed on its behalf by:
HOPE, Ian Director Registered Company No. 10555266

FLUID REALTY LIMITED
Notes to the Financial Statements
for the year ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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/or the rendering of services

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| 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.

| Investment property
--- | ---
| Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 1 |  | 1

3. | Prior period adjustment
--- | ---
| During the year the company has undergone conversion from FRS105 to FRS102 (1a). The comparative statement of financial position and statement of profit or loss has been restated to be consistent with the framework under FRS102 (1a).

4. | Investment property
--- | ---

|  | £
| Fair value at 01 February 25 | 620,366
| At 31 January 26 | 620,366

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 100 |  | 100
| Total | 100 |  | 100

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 17,369 |  | 29,454
| Taxation and social security | 14,794 |  | 14,015
| Other creditors | 100,774 |  | 100,774
| Accrued liabilities and deferred income | 792 |  | 739
| Total | 133,729 |  | 144,982

7. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 23,405 |  | 28,690
| Total | 23,405 |  | 28,690

8. | Related party transactions
--- | ---
| Mr Ian Hope is a Director of another company of which Fluid Realty Limited has a loan from, the amount outstanding at the yearend is £100,000 (2024 - £100,000). No interest is charged on the loan, and it is repayable on demand.