REGISTERED NUMBER: 11297895 (England and Wales)

Unaudited Financial Statements

for the Period 1 May 2024 to 31 August 2025

for

Flow Business Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Eskildsen

REGISTERED OFFICE:

Hollybush Place

Lanchester

Durham

DH7 0SS

REGISTERED NUMBER:

11297895 (England and Wales)

ACCOUNTANTS:

Haywoods

2nd Floor

11A Institute Street

Bolton

BL1 1PZ

FIXED ASSETS

Tangible assets

4

59,460

72,897

CURRENT ASSETS

Debtors

5

271,740

160,761

Cash at bank

47,174

21,703

318,914

182,464

CREDITORS

Amounts falling due within one year

6

(268,615

)

(221,401

)

NET CURRENT ASSETS/(LIABILITIES)

50,299

(38,937

)

TOTAL ASSETS LESS CURRENT LIABILITIES

109,759

33,960

CREDITORS

Amounts falling due after more than one year

7

(72,293

)

-

NET ASSETS

37,466

33,960

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

37,464

33,958

37,466

33,960

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 31 July 2026 and were signed by:

J Eskildsen - Director

1.	STATUTORY INFORMATION

Flow Business Services Ltd 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

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.

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 etc

-

20% on reducing balance

Taxation

Taxation for the period 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 period 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 period was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

118,100

Additions

38,150

At 31 August 2025

156,250

DEPRECIATION

At 1 May 2024

45,203

Charge for period

51,587

At 31 August 2025

96,790

NET BOOK VALUE

At 31 August 2025

59,460

At 30 April 2024

72,897

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

130,289

64,361

Other debtors

141,451

96,400

271,740

160,761

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

19,344

39,466

Trade creditors

104,379

56,147

Taxation and social security

15,247

(4,675

)

Other creditors

129,645

130,463

268,615

221,401

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

22,822

-

Other creditors

49,471

-

72,293

-