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# FOR THE LOVE OF WATER (FLOW) CIC

## Company limited by guarantee

## Company Registration Number:
14424598 (England and Wales)

## Unaudited statutory accounts for the year ended 31 October 2025

## Period of accounts

## Start date: 1 November 2024

## End date: 31 October 2025

# FOR THE LOVE OF WATER (FLOW) CIC

## Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# FOR THE LOVE OF WATER (FLOW) CIC

Directors' report period ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Directors

The directors shown below have held office during the whole of the period from
1 November 2024 to 31 October 2025

Adam Ellis
Madeline Crabb
Dr Daniella Montali-Ashworth

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
23 June 2026

And signed on behalf of the board by:
Name: Adam Ellis
Status: Director

# FOR THE LOVE OF WATER (FLOW) CIC

## Profit And Loss Account

for the Period Ended 31 October 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 176,049 | 132,296
Cost of sales: | ( 27,447 ) | ( 39,008 )
Gross profit(or loss): | 148,602 | 93,288
Administrative expenses: | ( 136,843 ) | ( 89,596 )
Other operating income: | 921 | 250
Operating profit(or loss): | 12,680 | 3,942
Interest payable and similar charges: |  | ( 3 )
Profit(or loss) before tax: | 12,680 | 3,939
Tax: |  | ( 53 )
Profit(or loss) for the financial year: | 12,680 | 3,886

# FOR THE LOVE OF WATER (FLOW) CIC

## Balance sheet

As at 31 October 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 21,997 | 5,405
Total fixed assets: |  | 21,997 | 5,405
Current assets
Debtors: | 4 | 8,195 | 10,400
Cash at bank and in hand: |  | 9,412 | 2,583
Total current assets: |  | 17,607 | 12,983
Creditors: amounts falling due within one year: | 5 | ( 20,579 ) | ( 12,043 )
Net current assets (liabilities): |  | (2,972) | 940
Total assets less current liabilities: |  | 19,025 | 6,345
Total net assets (liabilities): |  | 19,025 | 6,345
Members' funds
Profit and loss account: |  | 19,025 | 6,345
Total members' funds: |  | 19,025 | 6,345

The notes form part of these financial statements

# FOR THE LOVE OF WATER (FLOW) CIC

## Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 23 June 2026
and signed on behalf of the board by:

Name: Adam Ellis
Status: Director

The notes form part of these financial statements

# FOR THE LOVE OF WATER (FLOW) CIC

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Tangible fixed assets depreciation policy

  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 - 3 years straight line Motor vehicles - 5 years straight line Computer equipment - 3 years straight line

  Other accounting policies

  Basis of preparation: The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. Presentation currency: The accounts are presented in £ sterling.

# FOR THE LOVE OF WATER (FLOW) CIC

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 2

# FOR THE LOVE OF WATER (FLOW) CIC

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 November 2024 |  | 0 |  | 8,172 | 0 | 8,172
Additions |  | 11,374 |  |  | 10,203 | 21,577
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 October 2025 |  | 11,374 |  | 8,172 | 10,203 | 29,749
Depreciation |  |  |  |  |  |
At 1 November 2024 |  | 0 |  | 2,767 | 0 | 2,767
Charge for year |  | 2,257 |  | 2,728 |  | 4,985
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 October 2025 |  | 2,257 |  | 5,495 | 0 | 7,752
Net book value |  |  |  |  |  |
At 31 October 2025 |  | 9,117 |  | 2,677 | 10,203 | 21,997
At 31 October 2024 |  | 0 |  | 5,405 | 0 | 5,405

# FOR THE LOVE OF WATER (FLOW) CIC

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 8,195 | 10,197
Prepayments and accrued income |  | 203
Total | 8,195 | 10,400

# FOR THE LOVE OF WATER (FLOW) CIC

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 454 | 1,095
Taxation and social security | 8,944 | 4,364
Accruals and deferred income | 10,203 |
Other creditors | 978 | 6,584
Total | 20,579 | 12,043

# FOR THE LOVE OF WATER (FLOW) CIC

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 6. Loans to directors

Name of director receiving advance or credit: | Adam Ellis
Description of the transaction:
Interest Free loan to Director for incidental costs.
| £
--- | ---
Balance at 31 October 2024 |
Advances or credits made: | 145
Advances or credits repaid: | 100
Balance at 31 October 2025 | 45

# COMMUNITY INTEREST ANNUAL REPORT

### FOR THE LOVE OF WATER (FLOW) CIC

### Company Number: 14424598 (England and Wales)

### Year Ending: 31 October 2025

Company activities and impact

FLOW CIC has continued to provide an interface between local communities and regulatory bodies / eNGOs relating to river health. We have done this by: - Supporting community groups with Bathing Water applications, with a new application in Salisbury. - Supporting landowners and community members with citizen science water quality testing. - Support a local community owned nature reserve (Broken Bridges) in Salisbury that river habitat management plans. We have been working to secure funding for a full time post to offer more, particularly around citizen science monitoring. In this period, all activities were funded through profits derived from commercial activity.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

The aggregate amount of emoluments paid to or receivable by directors in respect of qualifying services was £97,821. There were no other transactions or arrangements in connection with the renumeration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
23 June 2026

And signed on behalf of the board by:
Name: Adam Ellis
Status: Director