INFLOW (U.K.) LIMITED - Filleted accounts

INFLOW (U.K.) LIMITED
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,545			6,837

Current assets
Stocks		76,102			57,699
Debtors	4	171,551			80,204
Cash at bank and in hand		287,480			215,716

		535,133			353,619
Creditors: amounts falling due within one year	5	(276,054)			(171,534)

Net current assets			259,079			182,085

Total assets less current liabilities			264,624			188,922

Provisions for liabilities			(2,175)			(2,175)

Net assets			262,449			186,747

Capital and reserves
Called up share capital			100			100
Profit and loss account			262,349			186,647

Shareholders' funds			262,449			186,747


The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

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

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K.W. COPELAND
Director
Approved by the board on 10 July 2026

INFLOW (U.K.) LIMITED
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Plant and machinery			25% reducing balance basis
	Office fixtures, fittings and equipment			25% reducing balance basis
	Motor vehicles			25% reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.




	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 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 difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					5		5


3	Tangible fixed assets
		Office fixtures and fittings etc.		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	22,383		78,769		11,520		112,672
	Additions	544		-		-		544
	At 31 October 2025	22,927		78,769		11,520		113,216

	Depreciation
	At 1 November 2024	21,212		73,752		10,871		105,835
	Charge for the year	420		1,254		162		1,836
	At 31 October 2025	21,632		75,006		11,033		107,671

	Net book value
	At 31 October 2025	1,295		3,763		487		5,545
	At 31 October 2024	1,171		5,017		649		6,837


4	Debtors					2025		2024
£							£

	Trade debtors					163,526		78,146
	Prepayments					8,025		2,058
						171,551		80,204


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					154,320		86,131
	Other taxes and social security costs					59,821		32,858
	Directors' loan accounts					61,913		52,545
						276,054		171,534





6	Contingent liabilities
	There is a small contingent liability for remedial work in respect of contractual warranties which cannot be estimated. No such liabilities have been notified at the date of the directors' report.


7	Controlling party
	The ultimate controlling parties of the company are Mr. K.W. Copeland and Mrs. P.J. Copeland, directors of the company, who own 51% and 29% respectively of the issued share capital.


8	Other information
	INFLOW (U.K.) LIMITED is a private company limited by shares and incorporated in England (Company Number 02762222). Its registered office is Unit 1, Raleigh Hall Industrial Estate, Eccleshall, Staffs, ST21 6JL.