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Company Registration No. 08650153 (England and Wales)
Central Flow Services Ltd Unaudited accounts for the year ended 31 December 2025
Central Flow Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Central Flow Services Ltd Company Information for the year ended 31 December 2025
Director
Jeeten Varsani
Secretary
Arti Varsani
Company Number
08650153 (England and Wales)
Registered Office
63 Curzon Avenue Stanmore Middlesex HA7 2AL England
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Central Flow Services Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
21,658
15,314
Current assets
Inventories
2,400
1,600
Debtors
35,880
48,338
Cash at bank and in hand
102,431
129,375
140,711
179,313
Creditors: amounts falling due within one year
(142,167)
(177,979)
Net current (liabilities)/assets
(1,456)
1,334
Total assets less current liabilities
20,202
16,648
Creditors: amounts falling due after more than one year
-
(3,000)
Provisions for liabilities
Deferred tax
(4,115)
(2,910)
Net assets
16,087
10,738
Capital and reserves
Called up share capital
100
100
Profit and loss account
15,987
10,638
Shareholders' funds
16,087
10,738
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 May 2026 and were signed on its behalf by
Jeeten Varsani Director Company Registration No. 08650153
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Central Flow Services Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Central Flow Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 08650153. The registered office is 63 Curzon Avenue, Stanmore, Middlesex, HA7 2AL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Presentation currency
The accounts are presented in £ sterling.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered stated net of discounts, other sales taxes and value added tax.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss. At each reporting date non-financial assets not carried at fair value, like plant, property and equipment are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.
Stocks
Inventories are valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.
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Central Flow Services Ltd Notes to the Accounts for the year ended 31 December 2025
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Tax currently payable, relating to UK corporation tax is calculated on the basis of the tax rates and laws that have been enacted or substantively enacted as at the reporting date. Deferred tax is recognised on all timing differences that have originated but not reversed at the reporting date transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in future give rise to a deferred tax liability or asset. Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expense in the assessments in periods different from those in which they are recognised in the financial statements. 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 differences. The tax expense is recognised in the same component or comprehensive income or equity as the transaction or other event that resulted in the tax expense. Deferred tax assets are recognised only to the extent that, on the basis of all available evidence, it is deemed probable that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Computer equipment
20% reducing balance
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 January 2025
28,977
Additions
13,500
At 31 December 2025
42,477
Depreciation
At 1 January 2025
13,663
Charge for the year
7,156
At 31 December 2025
20,819
Net book value
At 31 December 2025
21,658
At 31 December 2024
15,314
5
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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