Company registration number 00842618 (England and Wales)
Easiflo Fabrications Limited
Financial Statements
For the year ended 31 July 2025
Easiflo Fabrications Limited
Company information
Directors
Mrs K A Nicholls
Mr R Nicholls
Company number
00842618
Registered office
Unit G
Brockmoor Park Industrial Estate
Moor Street
Brierley Hill
West Midlands
England
DY5 3TG
Auditor
DJH Audit Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT
Easiflo Fabrications Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 6
Easiflo Fabrications Limited
Statement Of Financial Position
As at 31 July 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
9,516
12,688
Current assets
Stocks
19,576
20,196
Debtors
4
324,572
301,796
Cash at bank and in hand
475,251
417,466
819,399
739,458
Creditors: amounts falling due within one year
5
(236,971)
(213,308)
Net current assets
582,428
526,150
Net assets
591,944
538,838
Capital and reserves
Called up share capital
50,000
50,000
Profit and loss reserves
541,944
488,838
Total equity
591,944
538,838

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 27 May 2026 and are signed on its behalf by:
Mrs K A Nicholls
Director
Company registration number 00842618 (England and Wales)
Easiflo Fabrications Limited
Notes to the financial statements
For the year ended 31 July 2025
- 2 -
1
Accounting policies
Company information

Easiflo Fabrications Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit G, Brockmoor Park Industrial Estate, Moor Street, Brierley Hill, West Midlands, England, DY5 3TG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Easiflo Investment Limited. These consolidated financial statements are available from its registered office.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Easiflo Fabrications Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Motor vehicles
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Easiflo Fabrications Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
8
3
Tangible fixed assets
Easiflo Fabrications Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
3
Tangible fixed assets
(Continued)
- 5 -
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 August 2024 and 31 July 2025
129,547
3,261
68,823
201,631
Depreciation and impairment
At 1 August 2024
117,559
2,561
68,823
188,943
Depreciation charged in the year
2,997
175
-
0
3,172
At 31 July 2025
120,556
2,736
68,823
192,115
Carrying amount
At 31 July 2025
8,991
525
-
0
9,516
At 31 July 2024
11,988
700
-
0
12,688
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
154,250
127,287
Amounts owed by group undertakings
142,370
149,151
Other debtors
27,952
25,358
324,572
301,796
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
91,382
117,663
Taxation and social security
40,232
21,823
Other creditors
105,357
73,822
236,971
213,308
6
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Easiflo Fabrications Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
6
Audit report information
(Continued)
- 6 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 July 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Mark Howell FCA
Statutory Auditor:
DJH Audit Limited
Date of audit report:
1 June 2026
7
Financial commitments, guarantees and contingent liabilities

The total amount of commitments, guarantees and contingencies at the end of the year was £nil (2024: £54,006) representing guarantees given in respect of parent and fellow subsidiary undertakings.

2025-07-31 2024-08-01 false false false 01 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs K A Nicholls Mr R Nicholls 00842618 2024-08-01 2025-07-31 00842618 bus:Director1 2024-08-01 2025-07-31 00842618 bus:Director2 2024-08-01 2025-07-31 00842618 bus:RegisteredOffice 2024-08-01 2025-07-31 00842618 2025-07-31 00842618 2024-07-31 00842618 core:PlantMachinery 2025-07-31 00842618 core:FurnitureFittings 2025-07-31 00842618 core:MotorVehicles 2025-07-31 00842618 core:PlantMachinery 2024-07-31 00842618 core:FurnitureFittings 2024-07-31 00842618 core:MotorVehicles 2024-07-31 00842618 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 00842618 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 00842618 core:ShareCapital 2025-07-31 00842618 core:ShareCapital 2024-07-31 00842618 core:RetainedEarningsAccumulatedLosses 2025-07-31 00842618 core:RetainedEarningsAccumulatedLosses 2024-07-31 00842618 core:PlantMachinery 2024-08-01 2025-07-31 00842618 core:FurnitureFittings 2024-08-01 2025-07-31 00842618 core:MotorVehicles 2024-08-01 2025-07-31 00842618 2023-08-01 2024-07-31 00842618 core:PlantMachinery 2024-07-31 00842618 core:FurnitureFittings 2024-07-31 00842618 core:MotorVehicles 2024-07-31 00842618 2024-07-31 00842618 core:CurrentFinancialInstruments 2025-07-31 00842618 core:CurrentFinancialInstruments 2024-07-31 00842618 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 00842618 bus:FRS102 2024-08-01 2025-07-31 00842618 bus:Audited 2024-08-01 2025-07-31 00842618 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 00842618 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP