Company registration number 03281008 (England and Wales)
CRITICAL FLOW SYSTEMS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CRITICAL FLOW SYSTEMS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
CRITICAL FLOW SYSTEMS LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
748,891
617,189
Current assets
Debtors
4
645,685
523,497
Cash at bank and in hand
1,158,902
1,323,906
1,804,587
1,847,403
Creditors: amounts falling due within one year
5
(531,153)
(377,230)
Net current assets
1,273,434
1,470,173
Total assets less current liabilities
2,022,325
2,087,362
Creditors: amounts falling due after more than one year
6
(22,545)
-
0
Provisions for liabilities
(139,621)
(108,293)
Net assets
1,860,159
1,979,069
Capital and reserves
Called up share capital
53
53
Revaluation reserve
56,804
68,054
Capital redemption reserve
47
47
Profit and loss reserves
1,803,255
1,910,915
Total equity
1,860,159
1,979,069
CRITICAL FLOW SYSTEMS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 July 2026 and are signed on its behalf by:
Mr C J Corris
Director
Company registration number 03281008 (England and Wales)
CRITICAL FLOW SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

Critical Flow Systems Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 15, Coln Park Industrial Estate, Andoversford, Cheltenham, Gloucestershire, GL54 4HJ.

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, modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below.

1.2
Turnover

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, including estimated amounts not yet invoiced.

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.

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:

Freehold property
2% on cost
Improvements to property
10% on cost and 2% on cost
Plant and machinery
25% on reducing balance and 20% on reducing balance
Fixtures and fittings
20% on reducing balance and 2% on cost
IT equipment
25% on reducing balance
Motor vehicles
25% on reducing balance and 20% on reducing balance

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
Taxation

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

CRITICAL FLOW SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 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 profit and loss account 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 profit and loss account, 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.

1.5
Retirement benefits

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

1.6
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.7
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

CRITICAL FLOW SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
2
Employees

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

2025
2024
Number
Number
Total
24
21
CRITICAL FLOW SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
3
Tangible fixed assets
Freehold property
Improvements to property
Plant and machinery
Fixtures and fittings
IT equipment
Motor vehicles
Total
£
£
£
£
£
£
£
Cost or valuation
At 1 December 2024
265,000
1,323
337,744
19,950
88,549
329,472
1,042,038
Additions
-
0
53,496
124,594
20,421
8,526
117,030
324,067
Disposals
-
0
-
0
(77,648)
-
0
(14,050)
(78,039)
(169,737)
Revaluation
(15,000)
-
0
-
0
-
0
-
0
-
0
(15,000)
At 30 November 2025
250,000
54,819
384,690
40,371
83,025
368,463
1,181,368
Depreciation and impairment
At 1 December 2024
-
0
159
197,244
6,903
31,425
189,118
424,849
Depreciation charged in the year
-
0
5,376
63,720
7,152
15,225
62,151
153,624
Eliminated in respect of disposals
-
0
-
0
(67,435)
-
0
(9,302)
(69,259)
(145,996)
At 30 November 2025
-
0
5,535
193,529
14,055
37,348
182,010
432,477
Carrying amount
At 30 November 2025
250,000
49,284
191,161
26,316
45,677
186,453
748,891
At 30 November 2024
265,000
1,164
140,500
13,047
57,124
140,354
617,189
CRITICAL FLOW SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 7 -

Land and buildings with a carrying amount of £250,000 were revalued at 8 January 2026 by Bear Associates Surveyors Ltd, independent valuers not connected with the company on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties. It is the opinion of the directors that the fair value of freehold property at 30 November 2025 was the same as the value at the valuation date.

Frehold property
2025
2024
£
£
Cost
174,261
174,261
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
440,685
407,941
Amounts owed by group undertakings
1,517
-
0
Other debtors
203,483
115,556
645,685
523,497
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
45,904
92,095
Amounts owed to group undertakings
758
758
Taxation and social security
429,308
244,618
Other creditors
55,183
39,759
531,153
377,230
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
22,545
-
0
7
Operating lease commitments
As lessee
CRITICAL FLOW SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
7
Operating lease commitments
(Continued)
- 8 -

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
170,835
9,007
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