ACCOUNTS - Final Accounts preparation

Registered number: 15271666

FLOW INDUSTRIES LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2025

FLOW INDUSTRIES LTD

REGISTERED NUMBER: 15271666

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£


Current assets
Stocks		50,404		7,107
Debtors: amounts falling due within one year	4	3,282		1,106
Cash at bank and in hand	5	7,786		5,090
		61,472		13,303
Creditors: amounts falling due within one year	6	(85,925)		(21,324)
Net current liabilities			(24,453)		(8,021)
Total assets less current liabilities			(24,453)		(8,021)

Net liabilities			(24,453)		(8,021)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(24,553)	(8,121)
	(24,453)	(8,021)

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 year 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:

Mr M Vines	Mr A Mitchell
Director	Director

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FLOW INDUSTRIES LTD

REGISTERED NUMBER: 15271666

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

Date: 27 August 2026

The notes on pages 3 to 5 form part of these financial statements.

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FLOW INDUSTRIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

Flow Industries Ltd is a private company limited by share capital, incorporated in England and Wales, registration number 15271666. The address of the registered office is 50 Liverpool Street, London, EC2M 7PY.

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

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the directors that they will continue to give financial support to the company for a period of at least twelve months from the date of signing of these financial statements.

On this basis, the directors have considered it appropriate to prepare the financial statements on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's financial statements may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The financial statements do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

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FLOW INDUSTRIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.4

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.

2.5

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.

2.6

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.

2.7

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.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Debtors

					2025	2024
					£	£


Other debtors	3,282	1,106
	3,282	1,106

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FLOW INDUSTRIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	7,786	5,090
	7,786	5,090

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	3,553	-
Other creditors	81,148	20,524
Accruals and deferred income	1,224	800
	85,925	21,324

Related party transactions

Included in other creditors at the balance sheet date is an amount of £80,000 (2024: £20,000) due to companies controlled by the directors. The amount is in respect of working capital introduced and is unsecured, interest free and repayable on demand.

Also included in other creditors at the balance sheet date is an amount of £1,148 (2024: £524) due to the directors. The amount is in respect of expenses borne on behalf of the company and is unsecured, interest free and repayable of demand.

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