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REGISTERED NUMBER: 00776890

Unaudited Financial Statements for the Year Ended 31 December 2025

for

FORAMAFLOW LIMITED

FORAMAFLOW LIMITED (Registered number: 00776890)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

FORAMAFLOW LIMITED

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | J N Russell-Lowe

| D M Russell-Lowe

| SECRETARY: | J N Russell-Lowe

| REGISTERED OFFICE: | The Post House

| Kennel Lane

| Windlesham

| Surrey

| GU20 6AA

| REGISTERED NUMBER: | 00776890

| ACCOUNTANTS: | WITNEY & CO LTD

| Registered Office

| 167-169 Great Portland Street

| 5th Floor

| London

| W1W 5PF

FORAMAFLOW LIMITED (Registered number: 00776890)

Abridged Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 29,080 |  | 39,071 |  |

Investments | 5 | 2,410 |  | 2,410 |  |

31,490 |  | 41,481 |  |

CURRENT ASSETS

Stocks | 29,832 |  | 41,388 |  |

Debtors | 23,477 |  | 30,451 |  |

Cash at bank and in hand | 74,016 |  | 51,389 |  |

127,325 |  | 123,228 |  |

CREDITORS

Amounts falling due within one year | 67,131 |  | 55,035 |  |

NET CURRENT ASSETS | 60,194 |  | 68,193 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 91,684 |  | 109,674 |  |

CREDITORS

Amounts falling due after more than one year | 7,206 |  | 17,580 |  |

NET ASSETS | 84,478 |  | 92,094 |  |

CAPITAL AND RESERVES

Called up share capital | 3,636 |  | 3,636 |  |

Capital redemption reserve | 4,291 |  | 4,291 |  |

Retained earnings | 76,551 |  | 84,167 |  |

SHAREHOLDERS' FUNDS | 84,478 |  | 92,094 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

FORAMAFLOW LIMITED (Registered number: 00776890)

Abridged Balance Sheet - continued

31 December 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 14 July 2026 and were signed on its behalf by:

D M Russell-Lowe - Director

J N Russell-Lowe - Director

FORAMAFLOW LIMITED (Registered number: 00776890)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| FORAMAFLOW LIMITED is a private company, limited by shares , registered in Not specified/Other. 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

| The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

| 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.

| Plant and machinery | - | 15% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred 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 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

FORAMAFLOW LIMITED (Registered number: 00776890)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 200,723 |  |

| Additions | 3,965 |  |

| At 31 December 2025 | 204,688 |  |

| DEPRECIATION

| At 1 January 2025 | 161,652 |  |

| Charge for year | 13,956 |  |

| At 31 December 2025 | 175,608 |  |

| NET BOOK VALUE

| At 31 December 2025 | 29,080 |  |

| At 31 December 2024 | 39,071 |  |

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 2,410 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,410 |  |

| At 31 December 2024 | 2,410 |  |

6. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year J N Russell Lowe, a director, invoiced the company a total of £17,500 (2024 £6,000) in respect of rent

7. | RELATED PARTY DISCLOSURES

| Included in creditors is an amount due to Foramaflow Marine Limited, a subsidiary company, of £3,119 (2024 £3,119)

| The controlling party is J N Russell-Lowe.

| The ultimate controlling party is J N Russell-Lowe.