Flow Civil Engineering Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12548166 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

FLOW CIVIL ENGINEERING LTD

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Chartered accountants' report

5

DIRECTOR:

Mr G D Jones

REGISTERED OFFICE:

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

REGISTERED NUMBER:

12548166 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

FIXED ASSETS

Tangible assets

4

3,489

2,603

CURRENT ASSETS

Stocks

-

7,468

Debtors

5

13,241

3,078

Cash at bank

14,599

4,489

27,840

15,035

CREDITORS

Amounts falling due within one year

6

30,499

7,155

NET CURRENT (LIABILITIES)/ASSETS

(2,659

)

7,880

TOTAL ASSETS LESS CURRENT
LIABILITIES

830

10,483

PROVISIONS FOR LIABILITIES

830

599

NET ASSETS

-

9,884

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

(1

)

9,883

SHAREHOLDERS' FUNDS

-

9,884

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 13 August 2026 and were signed by:

Mr G D Jones - Director

1.	STATUTORY INFORMATION

Flow Civil Engineering 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

25% on cost

Computer equipment

-

25% on cost

STOCKS

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

TAXATION

Taxation for the year 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 May 2025

831

4,168

4,999

Additions

2,439

67

2,506

At 30 April 2026

3,270

4,235

7,505

DEPRECIATION

At 1 May 2025

208

2,188

2,396

Charge for year

817

803

1,620

At 30 April 2026

1,025

2,991

4,016

NET BOOK VALUE

At 30 April 2026

2,245

1,244

3,489

At 30 April 2025

623

1,980

2,603

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

7,896

2,650

Directors' current accounts

4,838

-

Prepayments

507

428

13,241

3,078

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Tax

22,664

5,991

Social security and other taxes

74

19

VAT

6,811

-

Directors' current accounts

-

485

Accrued expenses

950

660

30,499

7,155

7.	RELATED PARTY DISCLOSURES

At the balance sheet date, the director owed the company £4,838. There are no repayment terms or interest. The loan was repaid within 9 months of the year end.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Flow Civil Engineering Ltd for the year ended 30 April 2026 which comprise the Income statement, Balance sheet, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Flow Civil Engineering Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Flow Civil Engineering Ltd and state those matters that we have agreed to state to the director of Flow Civil Engineering Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Flow Civil Engineering Ltd and its director for our work or for this report.

It is your duty to ensure that Flow Civil Engineering Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Flow Civil Engineering Ltd. You consider that Flow Civil Engineering Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Flow Civil Engineering Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

Date: .............................................