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Registered number: 08488818
Modi-Floyd Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Sharpe Medical Accounting Ltd
Modi-Floyd Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Modi-Floyd Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 08488818

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 25,384 |  | 16,725
|  |  | 25,384 |  | 16,725
CURRENT ASSETS
Debtors | 5 | 86,771 |  | 19,204 |
Cash at bank and in hand |  | 396,403 |  | 207,047 |
|  | 483,174 |  | 226,251 |
Creditors: Amounts Falling Due Within One Year | 6 | (121,571 ) |  | (58,794 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 361,603 |  | 167,457
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 386,987 |  | 184,182
NET ASSETS |  |  | 386,987 |  | 184,182
CAPITAL AND RESERVES
Called up share capital | 7 |  | 195 |  | 195
Profit and Loss Account |  |  | 386,792 |  | 183,987
SHAREHOLDERS' FUNDS |  |  | 386,987 |  | 184,182

Page 1
Page 2
Modi-Floyd Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Suresh Modi Director | Mrs Jodie Floyd-Modi Director
20/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Modi-Floyd Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Modi-Floyd Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08488818 . The registered office is Normanby Gateway, Lysaghts Way, Scunthorpe, North Lincolnshire, DN15 9YG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised when a company gains entitlement to receive income from a third party.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% reducing balance
Computer Equipment | 20% reducing balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
Modi-Floyd Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.4. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 35,445 | 42,433 | 77,878
Additions | 875 | 11,826 | 12,701
As at 31 March 2026 | 36,320 | 54,259 | 90,579
Depreciation
As at 1 April 2025 | 32,460 | 28,693 | 61,153
Provided during the period | 638 | 3,404 | 4,042
As at 31 March 2026 | 33,098 | 32,097 | 65,195
Net Book Value
As at 31 March 2026 | 3,222 | 22,162 | 25,384
As at 1 April 2025 | 2,985 | 13,740 | 16,725

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 25,001 |  | 9,028
Other debtors | 61,770 |  | 10,176
| 86,771 |  | 19,204

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,064 |  | 1,750
Taxation and social security | 119,507 |  | 57,044
| 121,571 |  | 58,794

Page 4
Page 5
Modi-Floyd Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 195 |  | 195

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Suresh Modi | 4,922 | 30,776 | (5,000 ) | - | 30,698
Mrs Jodie Floyd-Modi | 4,922 | 30,776 | (5,000 ) | - | 30,698

Interest was charged on the outstanding loan at a rate of 3.75%.
Page 5