Company registration number 10388283 (England and Wales)
FLEXIBLE BUSINESS INTERIORS HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
FLEXIBLE BUSINESS INTERIORS HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
FLEXIBLE BUSINESS INTERIORS HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
2
1,064,770
1,064,770
Current assets
Cash at bank and in hand
2,074,451
1,442,609
Creditors: amounts falling due within one year
3
(1,923,838)
(2,340,704)
Net current assets/(liabilities)
150,613
(898,095)
Net assets
1,215,383
166,675
Capital and reserves
Called up share capital
90
90
Profit and loss reserves
1,215,293
166,585
Total equity
1,215,383
166,675

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 August 2026 and are signed on its behalf by:
2026-08-11
D Leah
Director
Company registration number 10388283 (England and Wales)
- 1 -
FLEXIBLE BUSINESS INTERIORS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
Company information

Flexible Business Interiors Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ship Canal House, 98 King Street, Manchester, United Kingdom, M2 4WU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

Notwithstanding the net current liabilities position, the members have assessed the business for the forthcoming 12 months along with the confirmation of continued support from a related party. The directors consider that the company has sufficient funds to continue to settle liabilities as they fall due. true

1.3
Investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ 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 debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

- 2 -
FLEXIBLE BUSINESS INTERIORS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
Basic financial liabilities

Basic financial liabilities, including bank loans and loans from fellow group companies are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Fixed asset investments
2026
2025
£
£
Investments
1,064,770
1,064,770
Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 April 2025 & 31 March 2026
1,064,770
Carrying amount
At 31 March 2026
1,064,770
At 31 March 2025
1,064,770
3
Creditors: amounts falling due within one year
2026
2025
£
£
Amounts owed to group undertakings
1,893,669
2,288,734
Corporation tax
12,090
18,183
Other creditors
18,079
33,787
1,923,838
2,340,704

- 3 -
FLEXIBLE BUSINESS INTERIORS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
4
Related party transactions

At the period end the company owed £1,893,669 (20 25: £2,288,734) to its subsidiary company, Flexible Business Interiors Limited.

At the year end an amount of £18,079 was owed to the directors from the Company (2025: £33,787).

- 4 -
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