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REGISTERED NUMBER: 01772596 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Fluid Restrictors Limited
Fluid Restrictors Limited (Registered number: 01772596)






Contents of the Financial Statements
for the Year Ended 31 December 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Fluid Restrictors Limited

Company Information
for the Year Ended 31 December 2025







DIRECTORS: C Bradbury
N J Down





SECRETARY: Mrs K Lester





REGISTERED OFFICE: 84 Wellington Drive
Cannock
Staffordshire
WS11 1PX





REGISTERED NUMBER: 01772596 (England and Wales)





ACCOUNTANTS: Lester Accounting Ltd
Chartered Certified Accountants
84 Wellington Drive
Cannock
Staffordshire
WS11 1PX
Page 1
Fluid Restrictors Limited (Registered number: 01772596)

Balance Sheet
31 December 2025

31.12.25 31.12.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,258 4,554
Investments 5 65,550 65,550
68,808 70,104

CURRENT ASSETS
Stocks 3,678 3,259
Debtors 6 32,417 21,024
Cash at bank and in hand 90,491 84,654
126,586 108,937
CREDITORS
Amounts falling due within one year 7 46,395 23,823
NET CURRENT ASSETS 80,191 85,114
TOTAL ASSETS LESS CURRENT
LIABILITIES
148,999
155,218

PROVISIONS FOR LIABILITIES 815 1,139
NET ASSETS 148,184 154,079

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 148,084 153,979
SHAREHOLDERS' FUNDS 148,184 154,079

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 notes form part of these financial statements

Page 2 continued...
Fluid Restrictors Limited (Registered number: 01772596)

Balance Sheet - continued
31 December 2025


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 10 March 2026 and were signed on its behalf by:




C Bradbury - Director



N J Down - Director


The notes form part of these financial statements

Page 3
Fluid Restrictors Limited (Registered number: 01772596)

Notes to the Financial Statements
for the Year Ended 31 December 2025

1. STATUTORY INFORMATION

Fluid Restrictors 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.

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 etc - 33% straight line, 20% straight line and 10% straight line

Investments in associates
Investments in associate undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

Page 4 continued...
Fluid Restrictors Limited (Registered number: 01772596)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2025
and 31 December 2025 13,269
DEPRECIATION
At 1 January 2025 8,715
Charge for year 1,296
At 31 December 2025 10,011
NET BOOK VALUE
At 31 December 2025 3,258
At 31 December 2024 4,554

5. FIXED ASSET INVESTMENTS

31.12.25 31.12.24
£    £   
Participating interests 50 50
Loans to undertakings in which the company
has a participating interest
65,500
65,500
65,550 65,550

Additional information is as follows:
Interest
in
associate
£   
COST
At 1 January 2025
and 31 December 2025 50
NET BOOK VALUE
At 31 December 2025 50
At 31 December 2024 50
Loans to
associates
£   
At 1 January 2025
and 31 December 2025 65,500

The investment is in Tubury Estates Limited a real estate lettings business with its principle place of business in Manchester. The investment comprises a 24% interest in the share capital and a long term loan with no plans for repayment at this time. Tubury Estates Limited is controlled by S Bradbury who is the son of
C Bradbury, director.

Page 5 continued...
Fluid Restrictors Limited (Registered number: 01772596)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25 31.12.24
£    £   
Trade debtors 32,417 21,024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25 31.12.24
£    £   
Taxation and social security 36,242 21,611
Other creditors 10,153 2,212
46,395 23,823

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Other creditors include an amount of £8,648 due to C Bradbury (2024 - £1,246).

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £85,000 were paid to the directors .

In 2024 consultancy fees of £2,500 (2025 - £Nil) were paid to Global HR Implementation Services Ltd, the director of which, S Bradbury, is a shareholder and son of C Bradbury, director.

Page 6