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Company No: 02269330 (England and Wales)

# FLOWSTORE HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025

FLOWSTORE HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

FLOWSTORE HOLDINGS LIMITED

## COMPANY INFORMATION

For the financial year ended 30 September 2025
FLOWSTORE HOLDINGS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 September 2025

Directors | S J Dennis
| A S Jonas

Registered office | Unit 1
| Zodiac Business Park
| High Road
| Cowley
| UB8 2GU
| United Kingdom

Company number | 02269330 (England and Wales)

Accountant | Kreston Reeves LLP
| Suite 2
| Orchard House
| Orchard Street
| Canterbury
| Kent
| CT2 8AR

FLOWSTORE HOLDINGS LIMITED

## BALANCE SHEET

As at 30 September 2025
FLOWSTORE HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | ( 102) |  | ( 102)
Investments | 4 | 80,872 |  | 80,872
|  | 80,770 |  | 80,770
Current assets |  |  |  |
Debtors | 5 | 53,724 |  | 53,724
|  | 53,724 |  | 53,724
Net current assets |  | 53,724 |  | 53,724
Total assets less current liabilities |  | 134,494 |  | 134,494
Net assets |  | 134,494 |  | 134,494
Capital and reserves |  |  |  |
Called-up share capital | 6 | 9,000 |  | 9,000
Share premium account |  | 75,770 |  | 75,770
Capital redemption reserve |  | 1,000 |  | 1,000
Other reserves |  | 40,500 |  | 40,500
Profit and loss account |  | 8,224 |  | 8,224
Total shareholder's funds |  | 134,494 |  | 134,494

Flowstore Holdings Limited (registered number: 02269330) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Flowstore Holdings Limited (registered number: 02269330) were approved and authorised for issue by the Board of Directors on 26 March 2026. They were signed on its behalf by:

A S Jonas Director |

FLOWSTORE HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
FLOWSTORE HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Flowstore Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 1, Zodiac Business Park, High Road, Cowley, UB8 2GU, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | not amortised

###### Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life.

###### Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

##### Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | ( 102) |  | ( 102)
At 30 September 2025 | ( 102) |  | ( 102)
Accumulated amortisation |  |  |
At 01 October 2024 | 0 |  | 0
At 30 September 2025 | 0 |  | 0
Net book value |  |  |
At 30 September 2025 | ( 102) |  | ( 102)
At 30 September 2024 | ( 102) |  | ( 102)

#### 4. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 October 2024 | 80,872
At 30 September 2025 | 80,872
Carrying value at 30 September 2025 | 80,872
Carrying value at 30 September 2024 | 80,872

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Parent undertakings | 53,724 |  | 53,724

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
900,000 Employee Ordinary Shares shares of £ 0.01 each | 9,000 |  | 9,000

#### 7. Contingencies

Contingent liabilities

A charge has been raised over the company's assets providing a guarantee for the payment of £2,400,000 to Mr and Mrs S Dennis following the sale of their 90% ownership in the company to Flowstore Trustees Limited as trustee for The Flowstore Employee Ownership Trust 2017 on 30 June 2017.
On 23 August 2023 the remaining 10% ownership in the company held by Mr and Mrs S J Dennis was sold to Flowstore Trustees Limited as trustee for The Flowstore Employee Ownership Trust 2017 for the benefit of employees for £266,400.
At September 2025 the amount owing to Mr and Mrs S J Dennis was £524,975 (2024: £824,915).

#### 8. Related party transactions

Other related party transactions

At the year end Flowstore Systems Limited, a wholly owned subsidary, owed the company £53,724 (2024: £53,724). This amount is interest free and payable on demand.
Dividends of £NIL (2024: £NIL) were received from the subsidary during the year under review.
Dividends of £NIL (2024: £NIL) were paid to shareholders during the year under review.

#### 9. Ultimate controlling party

Flowstore Trustees Limited as trustee for the Flowstore Employee Ownership Trust 2017 is the controlling party by virtue of it's holdings of the majority of the issued ordinary share capital of the company.