REGISTERED NUMBER: 11773540 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Flexi-Agent Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

A Leader

J Leader

Registered office:

18-20 Coronation Walk

Southport

Merseyside

PR8 1RE

Registered number:

11773540 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

51,646

15,262

Current assets

Debtors

5

565,910

543,939

Cash at bank

29,929

80,565

595,839

624,504

Creditors

Amounts falling due within one year

6

213,107

185,878

Net current assets

382,732

438,626

Total assets less current liabilities

434,378

453,888

Creditors

Amounts falling due after more than one year

7

(44,732

)

-

Provisions for liabilities

(491

)

-

Net assets

389,155

453,888

Capital and reserves

Called up share capital

100

100

Retained earnings

389,055

453,788

Shareholders' funds

389,155

453,888

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

A Leader - Director

1.	Statutory information

Flexi-Agent 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

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.

Revenue from the rendering of services is measured by reference to the stage of completion

of the service transaction at the end of the reporting period provided that the outcome can

be reliably estimated. When the outcome cannot be reliably estimated, revenue is

recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements

-

20% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Assets held under hire purchase contracts and finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum payments, which is determined at the inception of the term. Any initial direct costs are added to the amount recognised as an asset.

Payments are apportioned between the finance charges and reduction of the outstanding liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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 14 (2024 - 14 ) .

4.	Tangible fixed assets

Fixtures

Leasehold

and

Motor

improvements

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 January 2025

3,031

34,101

19,959

57,091

Additions

-

13,462

64,167

77,629

Disposals

-

(13,590

)

(34,300

)

(47,890

)

At 31 December 2025

3,031

33,973

49,826

86,830

Depreciation

At 1 January 2025

1,367

26,189

14,273

41,829

Charge for year

671

6,982

12,292

19,945

Eliminated on disposal

-

(12,977

)

(13,613

)

(26,590

)

At 31 December 2025

2,038

20,194

12,952

35,184

Net book value

At 31 December 2025

993

13,779

36,874

51,646

At 31 December 2024

1,664

7,912

5,686

15,262

5.

Debtors: amounts falling due within one year

31/12/25

31/12/24

£

£

Trade debtors

22,846

76,788

Other debtors

543,064

467,151

565,910

543,939

6.

Creditors: amounts falling due within one year

31/12/25

31/12/24

£

£

Hire purchase contracts

6,312

-

Trade creditors

16,428

7,447

Taxation and social security

124,292

176,078

Other creditors

66,075

2,353

213,107

185,878

Obligations under hire purchase contracts are secured on the underlying asset.

7.

Creditors: amounts falling due after more than one year

31/12/25

31/12/24

£

£

Hire purchase contracts

44,732

-

Obligations under hire purchase contracts are secured on the underlying asset.

8.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31/12/25

31/12/24

£

£

A Leader and J Leader

Balance outstanding at start of year

112,733

213,692

Amounts advanced

222,379

246,452

Amounts repaid

(200,862

)

(347,411

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

134,250

112,733

Loans to directors are unsecured, interest free and repayable on demand. The maximum

balance outstanding in the period was £214,639.

The aggregate of individual amounts in excess of £5,000 each advanced during the year totalled £115,810. The aggregate of individual amounts in excess of £5,000 each repaid during the year totalled £195,378.