REGISTERED NUMBER: 04584341 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Fenflow Limited

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

8

Directors:

G L Oliver

S J Oliver

Registered office:

Kellett Gate

Low Fulney

Spalding

Lincolnshire

PE12 6EH

Registered number:

04584341 (England and Wales)

Accountants:

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

The following reproduces the text of the report prepared for the directors 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 Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors 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 Fenflow Limited for the year ended 30 April 2026 which comprise the Income statement, Statement of financial position 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 Board of Directors of Fenflow Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Fenflow Limited and state those matters that we have agreed to state to the Board of Directors of Fenflow Limited, as a body, 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 Fenflow Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Fenflow Limited 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 Fenflow Limited. You consider that Fenflow Limited 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 Fenflow Limited. 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.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

19 August 2026

Fixed assets

Intangible assets

5

-

-

Tangible assets

6

172,585

141,672

172,585

141,672

Current assets

Stocks

89,224

70,186

Debtors

7

365,813

389,328

Cash at bank and in hand

122,573

43,144

577,610

502,658

Creditors

Amounts falling due within one year

8

289,908

220,716

Net current assets

287,702

281,942

Total assets less current liabilities

460,287

423,614

Creditors

Amounts falling due after more than one year

9

(19,032

)

(30,452

)

Provisions for liabilities

(43,146

)

(34,043

)

Net assets

398,109

359,119

Capital and reserves

Called up share capital

100

100

Retained earnings

398,009

359,019

Shareholders' funds

398,109

359,119

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 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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

G L Oliver - Director

1.	Statutory information

Fenflow 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.

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

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

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 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.

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.

4.	Employees and directors

The average number of employees during the year was 16 (2025 - 19 ) .

5.	Intangible fixed assets

Goodwill

£

Cost

At 1 May 2025

and 30 April 2026

80,000

Amortisation

At 1 May 2025

and 30 April 2026

80,000

Net book value

At 30 April 2026

-

At 30 April 2025

-

6.	Tangible fixed assets

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

Cost

At 1 May 2025

224,795

234,448

12,028

170,713

641,984

Additions

3,699

59,099

294

-

63,092

Disposals

-

(35,215

)

-

-

(35,215

)

At 30 April 2026

228,494

258,332

12,322

170,713

669,861

Depreciation

At 1 May 2025

219,293

163,497

8,101

109,421

500,312

Charge for year

5,749

10,626

2,120

13,684

32,179

Eliminated on disposal

-

(35,215

)

-

-

(35,215

)

At 30 April 2026

225,042

138,908

10,221

123,105

497,276

Net book value

At 30 April 2026

3,452

119,424

2,101

47,608

172,585

At 30 April 2025

5,502

70,951

3,927

61,292

141,672

7.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

194,519

275,452

Amounts owed by group undertakings

106,752

100,000

Other debtors

17,400

-

Prepayments and accrued income

47,142

13,876

365,813

389,328

8.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

68,135

51,769

Hire purchase contracts

12,316

22,993

Trade creditors

145,925

60,286

Corporation tax

19,111

23,126

Social security and other taxes

-

5,815

VAT

24,274

41,436

Other creditors

9,504

387

Accrued expenses

10,643

14,904

289,908

220,716

9.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Hire purchase contracts

19,032

30,452

10.	Secured debts

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

31,348

53,445

Invoice financing

68,135

51,769

99,483

105,214