Flohk Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 16248168

		31 March 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		1,148

			1,148
CURRENT ASSETS
Debtors	5	13,247
Cash at bank and in hand		50,190

		63,437
Creditors: Amounts Falling Due Within One Year	6	(29,429 )

NET CURRENT ASSETS (LIABILITIES)			34,008

TOTAL ASSETS LESS CURRENT LIABILITIES			35,156

NET ASSETS			35,156

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			35,155

SHAREHOLDERS' FUNDS			35,156

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

V J McSweeney

Director

08/09/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Flohk Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16248168 . The registered office is C/O DIGI Accountancy, Sun House, 2-4 Little Peter Street, Manchester, M15 4PS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

In the application of the company's accounting policies, the dírector is requ'red to make judgements, estimates and

assumptions about the carrying amount of assets and liabilities that are not readiy apparent from othe sources.The

estimates and associated assumptions ara based on historical experience and other factors that are considered to be

relevan. Actual results may differ from these estimates.

The estimates and underlying assumptions ars reviewed on ar ongolng basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period

off the reviston anc future pertods where the revision effects both current and future periods.

There have been no judgements, estimates or assumption made in the preparation of these finacial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Straight Line
Computer Equipment	33% Straight Line

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Flohk Ltd

Notes to the Financial Statements (continued)

For the Period 12 February 2025 to 31 March 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 12 February 2025	-	-	-
Additions	266	1,399	1,665

As at 31 March 2026	266	1,399	1,665

Depreciation
As at 12 February 2025	-	-	-
Provided during the period	55	462	517

As at 31 March 2026	55	462	517

Net Book Value
As at 31 March 2026	211	937	1,148

As at 12 February 2025	-	-	-

5. Debtors

	31 March 2026
	£
Due within one year
Other debtors	13,247

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Taxation and social security	29,429

7. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	1

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Flohk Ltd

Notes to the Financial Statements (continued)

For the Period 12 February 2025 to 31 March 2026

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 12 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Vincent McSweeney	-	13,247	-	-	13,247

The above loan is unsecured, interest rate of 3.75% and repayable on demand.

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