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NARRATIVE FLOW LIMITED

Registered Number
06376432
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

NARRATIVE FLOW LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | YOUNG, Fay Georgina

Company Secretary | WILSON, Lee

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

Registered Number | 06376432 (England and Wales)

NARRATIVE FLOW LIMITED
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 176,726 |  |  |  | 121,641
Tangible assets | 4 |  |  | 2,880 |  |  |  | 3,841
|  |  |  | 179,606 |  |  |  | 125,482
Current assets |  |  |  |  |  |  |  |
Debtors |  | 391 |  |  |  | 589 |  |
Cash at bank and on hand |  | 231,385 |  |  |  | 251,536 |  |
|  | 231,776 |  |  |  | 252,125 |  |
Creditors amounts falling due within one year | 5 | (40,722) |  |  |  | (15,869) |  |
Net current assets (liabilities) |  |  |  | 191,054 |  |  |  | 236,256
Total assets less current liabilities |  |  |  | 370,660 |  |  |  | 361,738
Net assets |  |  |  | 370,660 |  |  |  | 361,738
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Revaluation reserve |  |  |  | 47,979 |  |  |  | 40,280
Profit and loss account |  |  |  | 322,680 |  |  |  | 321,457
Shareholders' funds |  |  |  | 370,660 |  |  |  | 361,738

- 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 14 May 2026, and are signed on its behalf by:
YOUNG, Fay Georgina Director Registered Company No. 06376432

NARRATIVE FLOW LIMITED
Notes to the Financial Statements
for the year ended 31 March 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| 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.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

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

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

3. | Intangible assets
--- | ---

|  | Goodwill |  | Other |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 175,000 |  | 121,641 |  | 296,641
| Additions | - |  | 47,385 |  | 47,385
| Revaluations | - |  | 7,700 |  | 7,700
| At 31 March 26 | 175,000 |  | 176,726 |  | 351,726
| Amortisation and impairment
| At 01 April 25 | 175,000 |  | - |  | 175,000
| At 31 March 26 | 175,000 |  | - |  | 175,000
| Net book value
| At 31 March 26 | - |  | 176,726 |  | 176,726
| At 31 March 25 | - |  | 121,641 |  | 121,641

4. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 17,257 |  | 17,257
| At 31 March 26 | 17,257 |  | 17,257
| Depreciation and impairment
| At 01 April 25 | 13,416 |  | 13,416
| Charge for year | 961 |  | 961
| At 31 March 26 | 14,377 |  | 14,377
| Net book value
| At 31 March 26 | 2,880 |  | 2,880
| At 31 March 25 | 3,841 |  | 3,841

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

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 9,540 |  | 12,326
| Taxation and social security | 5,725 |  | 2,706
| Other creditors | 24,982 |  | 362
| Accrued liabilities and deferred income | 475 |  | 475
| Total | 40,722 |  | 15,869