REGISTERED NUMBER: 03287836 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Flude Group Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

68,618

67,214

Current assets

Debtors

5

748,835

915,671

Cash at bank and in hand

730,829

438,369

1,479,664

1,354,040

Creditors: amounts falling due within one year

6

489,411

539,615

Net current assets

990,253

814,425

Total assets less current liabilities

1,058,871

881,639

Provisions for liabilities

12,258

11,179

Net assets

1,046,613

870,460

Capital and reserves

Called up share capital

7

26,412

26,412

Retained earnings

1,020,201

844,048

Shareholders' funds

1,046,613

870,460

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

E C Flude - Director

1.	Statutory information

Flude Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03287836

Registered office:

Pavilion View

19 New Road

Brighton

East Sussex

BN1 1UF

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Flude Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of Value Added Tax.When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

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

useful life.

Improvements to property - straight line over the life of the lease

Fixtures and fittings - 20% on cost

Computer equipment - 25% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated

depreciation and impairment losses.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 29 (2025 - 31 ) .

4.	Tangible fixed assets

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

Cost

At 1 April 2025

60,130

23,979

43,342

127,451

Additions

-

11,588

12,875

24,463

Disposals

-

-

(7,512

)

(7,512

)

At 31 March 2026

60,130

35,567

48,705

144,402

Depreciation

At 1 April 2025

34,175

6,699

19,363

60,237

Charge for year

5,478

6,079

11,502

23,059

Eliminated on disposal

-

-

(7,512

)

(7,512

)

At 31 March 2026

39,653

12,778

23,353

75,784

Net book value

At 31 March 2026

20,477

22,789

25,352

68,618

At 31 March 2025

25,955

17,280

23,979

67,214

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

219,646

397,429

Amounts owed by group undertakings

439,303

439,488

Other debtors

89,886

78,754

748,835

915,671

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

49,139

44,965

Amounts owed to group undertakings

-

100

Taxation and social security

241,731

355,644

Other creditors

198,541

138,906

489,411

539,615

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

26,412

Ordinary A

£1

26,412

26,412

26,412

26,412

8.	Off-balance sheet arrangements

At the year end, the company had operating lease commitments between one and five years amounting to £327,527 (2025: £92,058).