@theflipchart Limited


Director	Steve Johnson


Company Secretary	JOHNSON, Lynn Alice


Registered Address	42 High Street, Wanstead
	London
	E11 2RJ


Registered Number	05238959 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		2,716		4,300
			2,716		4,300
Current assets
Debtors		150		-
Cash at bank and on hand		4,936		15,747
		5,086		15,747
Creditors amounts falling due within one year	5	(6,815)		(17,942)
Net current assets (liabilities)			(1,729)		(2,195)
Total assets less current liabilities			987		2,105
Provisions for liabilities			(516)		(817)
Net assets			471		1,288
Capital and reserves
Called up share capital			200		200
Profit and loss account			271		1,088
Shareholders' funds			471		1,288

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 20 May 2026, and are signed on its behalf by:

Steve Johnson
Director
Registered Company No. 05238959

@theflipchart Limited

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	@theflipchart Limited 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.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	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.

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 initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Fixtures and fittings - 40% on cost Office Equipment - 33% on cost

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 October 24	16,000
	At 30 September 25	16,000
	Amortisation and impairment
	At 01 October 24	16,000
	At 30 September 25	16,000
	Net book value
	At 30 September 25	-
	At 30 September 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 24	9,884
	Additions	1,304
	At 30 September 25	11,188
	Depreciation and impairment
	At 01 October 24	5,584
	Charge for year	2,888
	At 30 September 25	8,472
	Net book value
	At 30 September 25	2,716
	At 30 September 24	4,300

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,700	1,940
Amounts owed to related parties	2,703	11,831
Taxation and social security	2,412	4,171
Total	6,815	17,942


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.