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Registered number: 01340745 FLEXIFAX DEVELOPMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 16 JANUARY 2026
FLEXIFAX DEVELOPMENTS LIMITED REGISTERED NUMBER: 01340745 BALANCE SHEET AS AT 16 JANUARY 2026
|  | Period ended 16 January 2026 |  | Year ended 31 March 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 6 |  | - |  | 210
|  |  | - |  | 210
Current assets |  |  |  |  |
Stocks | 7 | - |  | 700 |
Debtors: amounts falling due within one year | 8 | 120 |  | 121,269 |
Cash at bank and in hand | 9 | 2,299 |  | 1,656 |
|  | 2,419 |  | 123,625 |
Creditors: amounts falling due within one year | 10 | (20,552) |  | (624,519) |
Net current liabilities |  |  | (18,133) |  | (500,894)
Total assets less current liabilities |  |  | (18,133) |  | (500,684)
Net liabilities |  |  | (18,133) |  | (500,684)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (18,135) |  | (500,686)
|  |  | (18,133) |  | (500,684)
Page 1
FLEXIFAX DEVELOPMENTS LIMITED REGISTERED NUMBER: 01340745 BALANCE SHEET (CONTINUED) AS AT 16 JANUARY 2026 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J Bailey
Director
Date: 6 August 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
FLEXIFAX DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 16 JANUARY 2026
1. | General information
Flexifax Developments Limited is a Company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The company ceased trading on 16 January 2026 following the death of a director. As such these accounts have not been prepared on the going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
FLEXIFAX DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 16 JANUARY 2026 2.Accounting policies (continued)
| 2.4 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% reducing balance
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
FLEXIFAX DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 16 JANUARY 2026
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates.
4. | Employees
| The average monthly number of employees, including directors, during the Period was 2 (2025 - 2).
5. | Factors affecting future tax charges
| The company has unutilised trading tax losses that will not be reclaimed as the trade of the company has ceased. As such no deferred tax asset has been provided for in the accounts.
6. | Tangible fixed assets
|  | Plant & machinery etc
|  | £
| At 17 January 2025 | 38,400
| Disposals | (38,400)
| At 16 January Period ended 16 January 2026 | -
| At 17 January 2025 | 38,190
| Disposals | (38,190)
| At 16 January Period ended 16 January 2026 | -
| Net book value |
| At 16 January Period ended 16 January 2026 | -
| At 16 January Year ended 31 March 2025 | 210
Page 5
FLEXIFAX DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 16 JANUARY 2026
7. | Stocks
|  |  |  |  | Period ended 16 January 2026 | Year ended 31 March 2025
|  |  |  |  | £ | £
| Finished goods and goods for resale | - | 700
|  | - | 700
8. | Debtors
|  |  |  |  | Period ended 16 January 2026 | Year ended 31 March 2025
|  |  |  |  | £ | £
| Trade debtors | - | 241
| Other debtors | - | 121,028
| Prepayments and accrued income | 120 | -
|  | 120 | 121,269
9. | Cash and cash equivalents
|  |  |  |  | Period ended 16 January 2026 | Year ended 31 March 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,299 | 1,656
|  | 2,299 | 1,656
Page 6
FLEXIFAX DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 16 JANUARY 2026
10. | Creditors: Amounts falling due within one year
|  |  |  |  | Period ended 16 January 2026 | Year ended 31 March 2025
|  |  |  |  | £ | £
| Other creditors | 20,536 | 622,869
| Accruals and deferred income | 16 | 1,650
|  | 20,552 | 624,519
11. | Related party transactions
| The amounts due to and from related parties under common control at the balance sheet date and included in debtors and creditors are as follows. Balances between the related companies at the year end were:
|  | 16 January 2026 | 31 March 2025
|  | £ | £
| Other debtors | - | 121,028
| Other creditors | - | 604,188
|  | - | 725,216
| In addition, in other creditors there is a Directors loan of £20,536 (2025: £18,681) provided to the company. Interest of 0% is paid on this loan and it is repayable on demand.
Page 7