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Registered number:
FOR THE YEAR ENDED 31 OCTOBER 2025
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FLO-MECH. LIMITED
COMPANY INFORMATION
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FLO-MECH. LIMITED
CONTENTS
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FLO-MECH. LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The directors have pleasure in presenting their strategic report for the year ended 31 October 2025.
Principal activities The principal activities of the Company during the year were designing, selling and installing plant used in commercial food processing.
This year has again been a successful year with another profitable year being projected. The approach adopted by the directors of providing excellent customer care, a high level of professional service and support continues to be the basis of our operation. The directors remain confident that this philosophy will continue to contribute to our success in what is an increasingly competitive and changing trading environment. We have already secured several high value contracts for the coming year and already expect that 2025/26 will be another strong year.
Other factors have also had an impact on the Company’s accounts, including energy price rises and continued supply chain challenges, though these have eased this year. These events continue to have an influence on the Company’s performance and strategies, with ongoing pressure on import/export costs. Ongoing conflicts and other global trends have highlighted the scale of unforeseen events we can face and has emphasised the prudence of our approach to funding the business. The Company has always taken the stance that with sufficient liquid assets, namely cash at bank, it would be best placed to ensure business continuity and retain its important and experienced workforce both through foreseeable and unforeseen difficult times.
Flo-Mech. Limited became 100% employee-owned on 18 November 2025, following the transfer of all the shares by the Elderkin family and other shareholders into the Flo-Mech Employee Ownership Trust. Flo-Mech has always valued its family traditions and the way the business is run with people at its heart. This development brings stability to the ownership structure at a time when many competitors are being acquired by larger operators and losing their identity. Our team, our customers, and the strong relationships we have built over more than 50 years are fundamental to who we are and becoming employee-owned protects these values for the long term. The Directors and management team remain in place to lead the business forward.
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FLO-MECH. LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
The Director's strategy has focused on providing excellent customer service to its customer base. As of this customer support teams have been developed to ensure the Company achieves the high standards demanded by management. The Company has a broad range of customers which it services and management have taken the deliberate decision to ensure that the selection of projects undertaken within a given trading period is fairly matched with the resources available to achieve the internally demanded standards. As such, the Company has a firm policy not to accept all contracts offered to them, if, in the opinion of management, accepting all contracts offered means that performance standards may be compromised.
The Company uses financial instruments such as cash, debtors and creditors in order to raise finance. These instruments expose the Company to financial risks which are detailed below: Price risk Wherever possible we look to pass on any increases in costs. We have exclusions built into our quotation and order acknowledgement documents which indicate our right to reassess costs. For more dynamic costs, such as transport, we specifically state that costs will be reviewed at, for example, point of shipment and adjusted as necessary. Where suppliers give advance notice of increases, we often bulk buy or bring forward future purchases to secure the lower price. Interest rate risk The Company is exposed to interest rate fluctuations on its cash holdings. The Directors review its banking facilities on a monthly basis. Credit risk The principal credit risk for the Company arises from its trade debtors. Whilst many of its debtors are ‘blue chip’ household name companies, to ensure this risk is managed effectively the Directors set limits for customers based on a combination of payment history and third-party credit reference. Credit limits are reviewed by the credit controller on a regular basis in conjunction with debt ageing and collection history. Liquidity risk The Directors seek to manage financial risk by ensuring sufficient liquidity is available to meet its foreseeable needs and to invest cash in notice bank accounts safely and profitably. Foreign exchange risk The Company's risk to FX fluctuations arises where overseas contracts are priced and paid using foreign currencies. Where appropriate the Directors will enter into foreign exchange currency contracts to mitigate this risk. In addition, the Company holds several foreign currency bank accounts negating the need for conversion and with it the potential losses due to fluctuations. These funds can also similarly be utilised to pay its foreign suppliers again overcoming potential exchange rate risk.
The directors believe the financial key performance indicators for this business are turnover and profit on ordinary activities before tax, as disclosed in these financial statements.
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FLO-MECH. LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
This year we have continued to focus and commit more time and resources to research and development as we believe this will continue to provide an increasingly significant contribution towards activity and profit levels in the future. We continue to invest in research and development and with our customer base increasingly pushing for gains in efficiency and alternative, greener fuels we see sustainability being a key driver going forward.
The Company’s technical department now has a well-established dedicated Research & Development and Energy & Sustainability section which includes the Innovations Committee, demonstrating the continuing importance placed on this aspect of the Company’s business and their belief of its growing importance to their ongoing success. The Company continues to heavily invest in IT equipment and software to support this area of their business activity. The resulting commercial viability now being realised from earlier years’ activity in this area, is now an integral and increasing part of this Company’s business activities and success, with customer interest and technological advancements reinforcing the importance of our continued commitment to this area of our business.
This report was approved by the board and signed on its behalf.
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FLO-MECH. LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The directors present their report and the financial statements for the year ended 31 October 2025.
The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The profit for the year, after taxation, amounted to £3,113,215 (2024 - £1,744,499).
Particulars of dividends paid are detailed in note 12 to the financial statements.
The directors who served during the year were:
Details concerning principal risks and uncertainties (including financial instruments), future developments and Research and Development are included in the Strategic Report.
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FLO-MECH. LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Subsequent to the year end, there was a change in the ultimate parent undertaking. Further details of this are provided in Note 26 - Post balance sheet events.
The auditor, MHA Audit Services LLP ("MHA"), will be deemed reappointed in accordance with section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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FLO-MECH. LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF FLO-MECH. LIMITED
We have audited the financial statements of Flo-Mech. Limited (the 'Company') for the year ended 31 October 2025, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and notes to the financial statements, including material accounting policies. The financial reporting framework that has been applied in the preparation of the company's financial statements is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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FLO-MECH. LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF FLO-MECH. LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.
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FLO-MECH. LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF FLO-MECH. LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
• Enquiry of management and those charged with governance around actual and potential litigation and claims; • Enquiry of entity staff to identify any instances of non-compliance with laws and regulations; • Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, and reviewing accounting estimates for bias; • Reviewing minutes of meetings of those charged with governance; • Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
For and on behalf of MHA, Statutory Auditor
Peterborough, United Kingdom
Date:
MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542).
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FLO-MECH. LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 OCTOBER 2025
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FLO-MECH. LIMITED
REGISTERED NUMBER: 01190214
BALANCE SHEET
AS AT 31 OCTOBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 12 to 28 form part of these financial statements.
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FLO-MECH. LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Flo-Mech. Limited ("the Company") is a private company limited by shares, incorporated in England and Wales under the Companies Act.
The registered number and address of the registered office is given in the Company information. The nature of the Company's operations and its principal activities are set out in the Strategic report on page 1. The functional and presentational currency of the Company is pounds sterling (£), rounded to the nearest whole pound.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
∙the requirements of Section 7 Statement of Cash Flows;
∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
∙the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23;
∙the requirements of Section 33 Related Party Disclosures paragraph 33.1A.
This information is included in the consolidated financial statements of Flo-Mech Holdings Limited as at 31 October 2025 and these financial statements may be obtained from Companies House.
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
The financial statements have been prepared on a going concern basis which assumes that the company and group will continue in operational existence for the foreseeable future. The Directors have considered relevant information, including the annual budget, forecast future cash flows and the impact of subsequent events in making their assessment.
Based on these assessments and having regards to the resources available to the entity and group, the Directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and accounts. Revenue represents, in the case of contracts, the proportion of contract value applicable to activity in the year, ascertained by reference to the costs incurred to date. Expected margin is accounted for at the point when installation and commissioning has been completed or separately definable performance obligations in the contract have been met. Estimates of total contract costs and revenues are reviewed periodically, and the cumulative effects of changes are recognised in the period in which they are identified. All known or anticipated losses are provided for in full as soon as they are foreseen. All costs incurred are recorded as cost of sales, with accrued costs being included within Accruals. Overheads are not apportioned to contracts. Revenue recognised in excess of amounts billed are classified as amounts recoverable on contracts and included in debtors. Revenue in excess of amounts billed for contracts which have not met installation, commissioning or separately definable performance obligations are recognised in work in progress. Where revenue is billed in advance for contracts which have not met installation, commissioning or separately definable performance obligations, the balance is recognised as part of creditors due within one year, as payments received on account. Where payments received on account are greater than work in progress, on a contract by contract basis, a net position is taken. See accounting policy 2.8.
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
Revenue from the sale of spares is recognised when all of the following conditions are satisfied: • the Company has transferred the significant risks and rewards of ownership to the buyer; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the spares sold; • the amount of revenue can be measured reliably; • it is probably that the Company will receive the consideration due under the transaction; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue - Inspection, services and contract inspection Revenue from inspection, services and contract inspection is recognised in the period in which the services are provided in accordance with the contract when all of the following conditions are satisfied: • the amount of revenue can be measured reliably; • it is probable that the Company will receive the consideration due under the contract; • the stage of completion of the contract at the end of the reporting period can be measured reliably; and • the costs incurred and the costs to complete the contract can be measured reliably.
Research and development expenditure is written off in the year in which it is incurred.
At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Work in progress (costs in excess of income) represents the net position of costs incurred and payments on account received in respect of contracts that have not yet met the criteria for revenue recognition, as described in note 2.4. For each contract, the Company compares costs incurred to date with payments received on account. Where costs incurred exceed payments received on account, the excess is recognised as work in progress within stock. Where payments received on account exceed costs incurred, the excess is recognised as payments received on account within creditors.
Current asset investments are represented by funds held on deposits that mature in more than three months from the date of deposit but ultimately mature within one year of deposit. Interest earned thereon is accrued over the period of the deposit and recognised in the Statement of Comprehensive Income.
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
Research and development tax credits are recognised in the year in which they are incurred and are matched against the related claim.
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
Functional and presentation currency
Transactions and balances
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
Impairment of financial assets
Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
Derecognition of financial instruments
Derecognition of financial assets
Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance sheet. Under the terms of the contract for sale, the company provides warranty to customers on certain plant and machinery which are not a seperate element. The expected future cost to be incurred relating to the warranty are recognised as a cost of sale. The costs of warranties are determined at the time of the sale, and a corresponding provision for warranty costs recognised. Warranties and similar costs can be measured reliably because management have historical evidence of the costs associated with various products. Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Below is a summary of the key judgments and estimates included within these accounting policies. a) Key judgments in applying accounting policies. i) Research and development tax relief Judgment is applied by management when determining the amount of research and development tax relief to be claimed. This involves assessing the eligibility of projects and allocating qualifying expenditure, including the apportionment of staff time, to activities that meet the definition of research and development under the relevant tax legislation. ii) Determining useful economic lives of property, plant and equipment Judgment is applied by management when determining the useful economic lives of plant, machinery and equipment. When determining the useful economic life, management consider the expected period over which the asset will be utilised by the Company and continue to generate economic benefits. This assessment takes into account the asset's expected usage, condition, maintenance requirements, historical experience with similar assets and the risk of technological or commercial obsolescence.
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
3.Judgments in applying accounting policies (continued)
i) Revenue recognition on contracts Recognition of revenue and profit is based on estimates made in respect of the ultimate profitability of a contract. Such estimates are arrived at through the determination of the costs and of work performed to date and to be performed in bringing contracts to completion. The Company has appropriate control procedures to ensure all estimates are determined on a consistent basis and subject to appropriate review. ii) Warranty provision Under the terms of the contract for sale, the company provides warranty to customers on certain products. Warranties and similar costs can be measured reliably because management have historical evidence of the costs associated with various products. By the nature of the provision, it requires management's estimation to determine the likely warranty costs based upon known or projected issues that may need rectifying. iii) Recoverability of receivables The Company when required establishes a provision for receivables that are estimated not to be recoverable. When assessing recoverability, the directors consider factors such as the aging of the receivables, past experience of recoverability, and the credit profile of individual or groups of customers.
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Page 21
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Page 22
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
11.Taxation (continued)
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Page 24
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Page 25
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Page 26
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
The Company operates two defined contribution pension schemes. One is a self administered pension scheme for some of its directors, and the other is a group personal pension scheme for its employees and other directors. The assets of the schemes are held separately from those of the Company in independently administered funds.
The pension cost charge represents contributions payable by the Company to the funds and amounted to £84,545 (2024: £77,527). No contributions were payable to the funds at the Balance sheet date in the current or prior year.
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FLO-MECH. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Profit and loss account
The Company’s immediate and ultimate parent undertaking during the year was Flo-Mech Holdings Limited, a company incorporated in England and Wales. The registered office of Flo-Mech Holdings Limited is Flo-Mech House, Paxton Road, Orton Goldhay, Peterborough, PE2 5YA.
The ultimate controlling party during the year was Mr Alan J Elderkin. Subsequent to the year end, there was a change in the ultimate parent undertaking. Further details of this are provided in Note 26 - Post balance sheet events.
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