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REGISTERED NUMBER: 12427591 (England and Wales)

FLUID MECHANICS 101 LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FLUID MECHANICS 101 LTD (REGISTERED NUMBER: 12427591)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 5 |

FLUID MECHANICS 101 LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2026

| DIRECTOR: | Dr A J Wimshurst

| REGISTERED OFFICE: | 67 Kings Drive

| Stoke Gifford

| Bristol

| BS34 8RD

| REGISTERED NUMBER: | 12427591 (England and Wales)

| ACCOUNTANTS: | Cox Costello & Horne

| Chartered Accountants and Tax Advisors

| Batchworth Lock House

| 99 Church Street, Rickmansworth

| WD3 1JJ

FLUID MECHANICS 101 LTD (REGISTERED NUMBER: 12427591)

BALANCE SHEET

31 JANUARY 2026

31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 774 |  | 1,484 |  |

CURRENT ASSETS

Debtors | 5 | 768 |  | 684 |  |

Cash at bank | 54,174 |  | 50,254 |  |

54,942 |  | 50,938 |  |

CREDITORS

Amounts falling due within one year | 6 | 5,999 |  | 7,508 |  |

NET CURRENT ASSETS | 48,943 |  | 43,430 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 49,717 |  | 44,914 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 49,716 |  | 44,913 |  |

SHAREHOLDERS' FUNDS | 49,717 |  | 44,914 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Profit and Loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 March 2026 and were signed by:

Dr A J Wimshurst - Director

FLUID MECHANICS 101 LTD (REGISTERED NUMBER: 12427591)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| Fluid Mechanics 101 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.

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.

| Going concern basis

| After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future; taken to be 12 months from signing the financial statements. No material uncertainties that cast significant doubt about the ability of the company to continue as a going concern have been identified by the director. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Turnover

| Turnover comprises revenue recognised by the company in respect of services supplied. Turnover is measured as the fair value of the consideration received or receivable.

| 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 etc | - | 25% on cost

| Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Financial instruments

| a) Debtors

| Basic financial assets, including trade and other debtors, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| b) Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

| c) Cash at bank

| Cash and bank balances are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. Cash and bank balances are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

FLUID MECHANICS 101 LTD (REGISTERED NUMBER: 12427591)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

| The tax expense for the year comprises current and deferred tax.

| Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

| - |  | the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and |  |

| - |  | any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. |  |

| Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

4. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 February 2025 | 3,712 |  |

| Additions | 290 |  |

| At 31 January 2026 | 4,002 |  |

| DEPRECIATION

| At 1 February 2025 | 2,228 |  |

| Charge for year | 1,000 |  |

| At 31 January 2026 | 3,228 |  |

| NET BOOK VALUE

| At 31 January 2026 | 774 |  |

| At 31 January 2025 | 1,484 |  |

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

31.1.26 | 31.1.25 |

| £ | £

| Other debtors | 768 |  | 684 |  |

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

31.1.26 | 31.1.25 |

| £ | £

| Taxation and social security | 1,198 |  | 3,331 |  |

| Other creditors | 4,801 |  | 4,177 |  |

5,999 |  | 7,508 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

FLUID MECHANICS 101 LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fluid Mechanics 101 Ltd for the year ended 31 January 2026 which comprise the Profit and Loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Fluid Mechanics 101 Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Fluid Mechanics 101 Ltd and state those matters that we have agreed to state to the director of Fluid Mechanics 101 Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fluid Mechanics 101 Ltd and its director for our work or for this report.

It is your duty to ensure that Fluid Mechanics 101 Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Fluid Mechanics 101 Ltd. You consider that Fluid Mechanics 101 Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Fluid Mechanics 101 Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Cox Costello & Horne

Chartered Accountants and Tax Advisors

Batchworth Lock House

99 Church Street, Rickmansworth

WD3 1JJ

26 March 2026