REGISTERED NUMBER: 09874811 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

REFLUX UK LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

N Boyle MS FRCS

Mrs G M Boyle

M J Berrett

C Graham

REGISTERED OFFICE:

Suite I

Priory Park

Blackham Court, Beech Green Lane

Withyham

East Sussex

TN7 4DB

REGISTERED NUMBER:

09874811 (England and Wales)

ACCOUNTANTS:

Wells Associates

Ground Floor Oakhurst House

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

FIXED ASSETS

Property, plant and equipment

4

76,632

139,162

CURRENT ASSETS

Debtors

5

89,786

51,419

Cash at bank

63,403

200,205

153,189

251,624

CREDITORS

Amounts falling due within one year

6

(350,753

)

(420,539

)

NET CURRENT LIABILITIES

(197,564

)

(168,915

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(120,932

)

(29,753

)

PROVISIONS FOR LIABILITIES

(38,560

)

(44,743

)

NET LIABILITIES

(159,492

)

(74,496

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(160,492

)

(75,496

)

SHAREHOLDERS' FUNDS

(159,492

)

(74,496

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 22 July 2026 and were signed on its behalf by:

N Boyle MS FRCS - Director

M J Berrett - Director

1.	STATUTORY INFORMATION

Reflux UK Limited 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

The directors, continue to adopt the going concern basis in preparing the financial statements which assumes that the company will continue in operation for the foreseeable future.

Turnover

Turnover represents the gross value of services rendered.

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

-

33.33% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33.33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 12 (2024 - 9 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

237,572

8,005

9,679

255,256

Additions

26,290

-

-

26,290

At 30 November 2025

263,862

8,005

9,679

281,546

DEPRECIATION

At 1 December 2024

101,425

5,140

9,529

116,094

Charge for year

87,954

716

150

88,820

At 30 November 2025

189,379

5,856

9,679

204,914

NET BOOK VALUE

At 30 November 2025

74,483

2,149

-

76,632

At 30 November 2024

136,147

2,865

150

139,162

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

83,267

42,377

Other debtors

2,200

5,200

Directors' current accounts

697

697

Prepayments

3,622

3,145

89,786

51,419

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

200,357

324,171

Social security and other taxes

7,192

9,516

Other creditors

1,129

4,358

Accruals and deferred income

142,075

82,494

350,753

420,539

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Interest is charged at all times that the loan exceeds £10,000.