REGISTERED NUMBER: 12156548 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

FLH Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs F L Spillman-Hays

REGISTERED OFFICE:

88 Chapeltown Road

Bromley Cross

Bolton

BL7 9ND

REGISTERED NUMBER:

12156548 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Investment property

4

130,000

130,000

CURRENT ASSETS

Debtors

5

-

295

Cash at bank

196

636

196

931

CREDITORS

Amounts falling due within one year

6

194

1,765

NET CURRENT ASSETS/(LIABILITIES)

2

(834

)

TOTAL ASSETS LESS CURRENT LIABILITIES

130,002

129,166

CREDITORS

Amounts falling due after more than one year

7

(71,856

)

(71,487

)

PROVISIONS FOR LIABILITIES

(9,720

)

(9,720

)

NET ASSETS

48,426

47,959

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

48,326

47,859

48,426

47,959

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

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

The director acknowledges her 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 director and authorised for issue on 18th March 2026 and were signed by:

Mrs F L Spillman-Hays - Director

1.	STATUTORY INFORMATION

FLH Limited 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 (£).

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 as modified by the revaluation of certain assets.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st September 2024

and 31st August 2025

130,000

NET BOOK VALUE

At 31st August 2025

130,000

At 31st August 2024

130,000

Fair value at 31st August 2025 is represented by:

£

Valuation in 2025

51,159

Cost

78,841

130,000

Investment properties are revalued on an ongoing basis by the director.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

295

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

194

1,140

Other creditors

-

625

194

1,765

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

71,856

71,487

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs F L Spillman-Hays.