REGISTERED NUMBER: 04088080 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

FLOWCHECK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M W Thomas

Mrs S Thomas

SECRETARY:

Mrs S Thomas

REGISTERED OFFICE:

Oaktree Court Business Centre

Mill Lane

Ness

Cheshire

CH64 8TP

REGISTERED NUMBER:

04088080 (England and Wales)

ACCOUNTANTS:

Michael Donnan & Co Limited

Oaktree Court Business Ctr

Mill Lane

Ness

Cheshire

CH64 8TP

FIXED ASSETS

Tangible assets

4

51,084

65,453

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

5

220,391

211,974

Cash at bank

139,265

18,584

362,656

233,558

CREDITORS

Amounts falling due within one year

6

99,387

72,941

NET CURRENT ASSETS

263,269

160,617

TOTAL ASSETS LESS CURRENT LIABILITIES

314,353

226,070

PROVISIONS FOR LIABILITIES

13,000

-

NET ASSETS

301,353

226,070

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

301,253

225,970

SHAREHOLDERS' FUNDS

301,353

226,070

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 January 2026 and were signed on its behalf by:

M W Thomas - Director

Mrs S Thomas - Director

1.	STATUTORY INFORMATION

Flowcheck 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Transactions are rounded to the nearest £.

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.

Turnover

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

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

-

50% on reducing balance and 25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation 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 in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

113,552

49,871

1,702

165,125

Additions

3,931

-

418

4,349

At 31 October 2025

117,483

49,871

2,120

169,474

DEPRECIATION

At 1 November 2024

90,119

8,495

1,058

99,672

Charge for year

6,465

11,743

510

18,718

At 31 October 2025

96,584

20,238

1,568

118,390

NET BOOK VALUE

At 31 October 2025

20,899

29,633

552

51,084

At 31 October 2024

23,433

41,376

644

65,453

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade debtors

53,280

32,640

Other debtors

162,730

162,730

Prepayments and accrued income

4,381

16,604

220,391

211,974

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Tax

48,340

11,206

Social security and other taxes

-

1,196

VAT

14,503

7,535

Other creditors

3,549

4,648

Directors' current accounts

31,364

46,826

Accrued expenses

1,631

1,530

99,387

72,941

7.

RESERVES

Retained

earnings

£

At 1 November 2024

225,970

Profit for the year

120,922

Dividends

(45,639

)

At 31 October 2025

301,253