REGISTERED NUMBER: 07696604 (England and Wales)

FLOWMOON LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Alciauskas

Mrs A Alciauskiene

REGISTERED OFFICE:

13 Pixie Walk

Kings Hill

West Malling

Kent

ME19 4NW

REGISTERED NUMBER:

07696604 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

5,715

2,563

CURRENT ASSETS

Debtors

5

6,149

6,149

Cash at bank

12,170

3,360

18,319

9,509

CREDITORS

Amounts falling due within one year

6

(18,829

)

(8,739

)

NET CURRENT (LIABILITIES)/ASSETS

(510

)

770

TOTAL ASSETS LESS CURRENT LIABILITIES

5,205

3,333

CAPITAL AND RESERVES

Called up share capital

7

3

3

Retained earnings

5,202

3,330

SHAREHOLDERS' FUNDS

5,205

3,333

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 July 2026 and were signed on its behalf by:

Mrs A Alciauskiene - Director

1.	STATUTORY INFORMATION

Flowmoon 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.

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

Tangible fixed assets

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

Fixture & Fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 1 ).

4.	TANGIBLE FIXED ASSETS

Fixture &

Computer

Fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

1,104

10,810

11,914

Additions

-

5,057

5,057

At 31 January 2026

1,104

15,867

16,971

DEPRECIATION

At 1 February 2025

858

8,493

9,351

Charge for year

61

1,844

1,905

At 31 January 2026

919

10,337

11,256

NET BOOK VALUE

At 31 January 2026

185

5,530

5,715

At 31 January 2025

246

2,317

2,563

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,149

6,149

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Corporation Tax

1,246

540

VAT

-

2,134

Directors' current accounts

16,184

4,666

Accrued expenses

1,399

1,399

18,829

8,739

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

1

Ordinary B

£1

1

1

3

3