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Company Registration No. 10429416 (England and Wales)
Flow Trading Ltd Unaudited accounts for the year ended 31 October 2025
Flow Trading Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Flow Trading Ltd Company Information for the year ended 31 October 2025
Director
Florent Shabani
Company Number
10429416 (England and Wales)
Registered Office
100 Albert Road London N22 7AH England
- 3 -
Flow Trading Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
29,739 
32,285 
Current assets
Inventories
244,035 
222,111 
Debtors
5
152,875 
23,788 
Cash at bank and in hand
39,170 
5,973 
436,080 
251,872 
Creditors: amounts falling due within one year
6
(301,317)
(83,562)
Net current assets
134,763 
168,310 
Total assets less current liabilities
164,502 
200,595 
Creditors: amounts falling due after more than one year
7
(60,000)
(59,499)
Net assets
104,502 
141,096 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
104,492 
141,086 
Shareholders' funds
104,502 
141,096 
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 July 2026 and were signed on its behalf by
Florent Shabani Director Company Registration No. 10429416
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Flow Trading Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Flow Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 10429416. The registered office is 100 Albert Road, London, N22 7AH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
10 years straight line
Computer equipment
4 years straight linee
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Flow Trading Ltd Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
- 
33,693 
2,059 
35,752 
Additions
650 
- 
800 
1,450 
At 31 October 2025
650 
33,693 
2,859 
37,202 
Depreciation
At 1 November 2024
- 
3,239 
228 
3,467 
Charge for the year
108 
3,342 
546 
3,996 
At 31 October 2025
108 
6,581 
774 
7,463 
Net book value
At 31 October 2025
542 
27,112 
2,085 
29,739 
At 31 October 2024
- 
30,454 
1,831 
32,285 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
138,382 
1,347 
Amounts due from group undertakings etc.
- 
4,500 
Accrued income and prepayments
14,493 
17,941 
152,875 
23,788 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
20,288 
1,342 
VAT
53,890 
28,091 
Trade creditors
135,090 
6,157 
Taxes and social security
32,827 
35,260 
Other creditors
5,066 
33 
Loans from directors
25,921 
- 
Accruals
28,235 
12,679 
301,317 
83,562 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
59,499 
Other creditors
60,000 
- 
60,000 
59,499 
- 6 -
Flow Trading Ltd Notes to the Accounts for the year ended 31 October 2025
8
Transactions with related parties
Florent Shabani who is a director and shareholder of FLOW TRADING LTD, is also a director and shareholder of BALKAN FOOD & BEVERAGE LTD and NTL INTERNATIONAL LIMITED At the year end FLOW TRADING LTD owed £1,285 to NTL INTERNATIONAL LIMITED
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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