REGISTERED NUMBER: 02356618 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

CABLEFLOW INTERNATIONAL LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

8

DIRECTOR:

G R F Dell

SECRETARY:

G R F Dell

REGISTERED OFFICE:

10 Queen Street Place

London

EC4R 1AG

REGISTERED NUMBER:

02356618 (England and Wales)

AUDITORS:

Seymour Taylor Limited, Statutory Auditor

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

FIXED ASSETS

Tangible assets

4

1,380,104

1,358,738

CURRENT ASSETS

Stocks

669,703

616,120

Debtors

5

512,311

1,069,717

Cash at bank and in hand

2,421,446

1,773,664

3,603,460

3,459,501

CREDITORS

Amounts falling due within one year

6

1,018,415

1,098,749

NET CURRENT ASSETS

2,585,045

2,360,752

TOTAL ASSETS LESS CURRENT LIABILITIES

3,965,149

3,719,490

PROVISIONS FOR LIABILITIES

106,014

68,399

NET ASSETS

3,859,135

3,651,091

CAPITAL AND RESERVES

Called up share capital

7

19,050

19,050

Capital redemption reserve

41,450

41,450

Retained earnings

3,798,635

3,590,591

SHAREHOLDERS' FUNDS

3,859,135

3,651,091

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 29 April 2026 and were signed by:

G R F Dell - Director

1.	STATUTORY INFORMATION

Cableflow international Limited is a private company limited by shares and incorporated in England and Wales. The address of the company's registered office is 10 Queen Street Place, London, United Kingdom, EC4R 1AG. The registered number is 02356618.

The presentation currency of these financial statements is Sterling (£), being the currency of the primary economic market in which the entity operates (its functional currency). All amounts in these financial statements have been rounded to the nearest pound unless stated otherwise.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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

The director has assessed expected future cashflows, giving due consideration to all relevant factors affecting the company. The director has considered the potential impact on the company as well as its capital resources and believes that the company has adequate resources in place to continue in operation for at least twelve months from the date of approval of the financial statements. Consequently, the company continues to adopt the going concern basis in preparing these financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the sale of goods is recognised when all the following conditions are satisfied:

-

The entity has transferred to the buyer the significant risks and rewards of ownership of the goods;

-

The entity retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

-

The amount of turnover can be measured reliably;

-

It is probable that the economic benefits associated with the transaction will flow to the entity; and

-

The costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

-

The amount of turnover can be measured reliably;

-

It is probable that the company will receive the consideration due under the contract;

-

The stage of completion of the contract at the end of the reporting period can be measured reliably; and

-

The costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

The company assesses at each reporting date whether tangible fixed assets are impaired.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimate useful life:

Freehold property - straight line - 2%

Motor vehicles - straight line - 25%

Exhibition equipment - straight line - 20%

Fixtures, fittings, tools and equipment - straight line - 10% / 20%

Computer equipment - straight line - 33.3%

Freehold property includes land which is not depreciated.

Depreciation methods, useful lives and residual values are reviewed if there is an indication of a significant change since the last annual reporting date in the pattern by which the company expects to consume an asset's future economic benefits.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out principle.

Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Financial instruments

The company has applied the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instrument Issues" of FRS 102 to its financial statements.

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the statement of financial position. Finance costs and gains or losses relating to financial liabilities are included in the income statement. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Taxation

Tax on the profit or loss 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 directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income.

Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the statement of financial position date, and any adjustment to tax payable in respect of previous years. Current tax includes any adjustment for research and development claims.

Deferred tax is provided on timing differences which arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Differences between accumulated depreciation and tax allowances for the cost of a fixed asset, if and when all conditions for retaining the tax allowances have been met, are not provided for. Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense.

Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantively enacted at the statement of financial position date. Deferred tax balances are not discounted.

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

Research expenditure is written off against profits in the year in which it is incurred. Where no distinction can be made between the research and development phase, the expenditure is recognised as if it were research costs and so is expensed during the year.

Research activities can include activities aimed at obtaining new knowledge; the search for, evaluation and final selection of, applications of research findings and other knowledge; the search for alternatives for materials, devices, products, processes, systems or services; and the formulation, design, evaluation and final selection of possible alternatives for new or improved material, devices, projects, processes, systems or services.

Foreign currencies

Transactions denominated in foreign currencies are translated into Sterling at the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities at the period end denominated in a foreign currency are translated into Sterling at the rate of exchange ruling at the statement of financial position date. Exchange differences are taken into account when arriving at the operating profit.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for the benefit of its employees. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Provisions

Provisions are recognised when the company has a legal or constructive obligation at the statement of financial position date as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and the amount can be reliably estimated. Provisions are recognised as a liability in the statement of financial position and the relevant amount included as an expense in the income statement.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision or contingency is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in the profit or loss account in the period it arises.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings,

Freehold

tools and

Exhibition

property

equipment

equipment

£

£

£

COST

At 1 August 2024

1,626,870

83,469

2,889

Additions

-

-

1,621

At 31 July 2025

1,626,870

83,469

4,510

DEPRECIATION

At 1 August 2024

301,833

52,064

1,156

Charge for year

20,096

9,532

902

At 31 July 2025

321,929

61,596

2,058

NET BOOK VALUE

At 31 July 2025

1,304,941

21,873

2,452

At 31 July 2024

1,325,037

31,405

1,733

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

17,284

10,910

1,741,422

Additions

54,065

-

55,686

At 31 July 2025

71,349

10,910

1,797,108

DEPRECIATION

At 1 August 2024

17,284

10,347

382,684

Charge for year

3,379

411

34,320

At 31 July 2025

20,663

10,758

417,004

NET BOOK VALUE

At 31 July 2025

50,686

152

1,380,104

At 31 July 2024

-

563

1,358,738

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

253,119

670,967

Other debtors

-

19,314

Corporation tax

16,802

-

Prepayments and accrued income

242,390

379,436

512,311

1,069,717

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

140,739

198,224

Corporation tax

-

2,408

Social security and other taxes

20,807

20,768

VAT

36,615

78,473

Other creditors

84,036

39,920

Accruals and deferred income

736,218

758,956

1,018,415

1,098,749

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

19,050

Ordinary

£1

19,050

19,050

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Joanne Kingsnorth FCA (Senior Statutory Auditor)

for and on behalf of Seymour Taylor Limited, Statutory Auditor