REGISTERED NUMBER: 11515817 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

FLUX UNDIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss P Fashoni

REGISTERED OFFICE:

1310 Parkway

Birmingham Business Park

Birmingham

West Midlands

B37 7YB

REGISTERED NUMBER:

11515817 (England and Wales)

FIXED ASSETS

Intangible assets

4

5,092

5,715

Tangible assets

5

1,785

1,908

6,877

7,623

CURRENT ASSETS

Stocks

6

14,204

33,056

Debtors

7

3,658

33,248

Cash at bank

204,015

233,943

221,877

300,247

CREDITORS

Amounts falling due within one year

8

32,814

45,247

NET CURRENT ASSETS

189,063

255,000

TOTAL ASSETS LESS CURRENT LIABILITIES

195,940

262,623

PROVISIONS FOR LIABILITIES

9

1,607

363

NET ASSETS

194,333

262,260

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

194,233

262,160

194,333

262,260

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 28 May 2026 and were signed by:

Miss P Fashoni - Director

1.	STATUTORY INFORMATION

Flux Undies 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 (£).

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 comprises the fair value for the sale of goods excluding value added taxes and represents net invoice value less estimated rebates, returns and settlement discounts. In all cases turnover is recognised when the risks and rewards of ownership are transferred and this is defined to be on dispatch of the goods.

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.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on reducing balance

Computer equipment

-

33% on reducing balance

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.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently a amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors, are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

5,715

Additions

600

At 31 August 2025

6,315

AMORTISATION

Charge for year

1,223

At 31 August 2025

1,223

NET BOOK VALUE

At 31 August 2025

5,092

At 31 August 2024

5,715

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

416

3,708

4,124

Additions

417

241

658

At 31 August 2025

833

3,949

4,782

DEPRECIATION

At 1 September 2024

137

2,079

2,216

Charge for year

191

590

781

At 31 August 2025

328

2,669

2,997

NET BOOK VALUE

At 31 August 2025

505

1,280

1,785

At 31 August 2024

279

1,629

1,908

6.

STOCKS

2025

2024

£

£

Stocks

14,204

33,056

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

455

23,137

VAT

3,203

10,111

3,658

33,248

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,674

19,874

Taxation

4,939

8,566

Paye/Ni payable

(11

)

3,721

Other creditors

4,227

1,449

Directors' current accounts

902

74

Accruals and deferred income

11,083

11,563

32,814

45,247

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred taxation

1,607

363

Deferred

tax

£

Balance at 1 September 2024

363

Provided during year

1,244

Balance at 31 August 2025

1,607

10.	RELATED PARTY DISCLOSURES

Within creditors is an amount of £902 (2024: £74) owed to the director of the company.

No interest was charged on the above balances.