Flock Associates Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 08263757

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,132,102		1,154,856
Tangible Assets	5		11,370		10,212
Investments	6		1		1

			1,143,473		1,165,069
CURRENT ASSETS
Debtors		598,397		1,147,503
Cash at bank and in hand		355,688		497,027

		954,085		1,644,530
Creditors: Amounts Falling Due Within One Year		(1,080,491 )		(1,809,647 )

NET CURRENT ASSETS (LIABILITIES)			(126,406 )		(165,117 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,017,067		999,952

Creditors: Amounts Falling Due After More Than One Year			-		(29,167 )

NET ASSETS			1,017,067		970,785

CAPITAL AND RESERVES
Called up share capital	7		12,270		12,773
Share premium account			178,663		201,164
Profit and Loss Account			826,134		756,848

SHAREHOLDERS' FUNDS			1,017,067		970,785

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Flock Associates Limited

Abridged Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Simon Francis

Director

19/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Flock Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08263757 . The registered office is 33 Foley Street, Fitzrovia, London, W1W 7TL.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible fixed assets are the external and internal costs incurred on our bespoke tools. The costs are amoritsed to the profit and loss account over their estimated economic life of four years.

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:

Branding	33% straight line
Web Site	33% straight line
Fixtures & Fittings	33% straight line
Computer Equipment	33% straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 20 (2024: 20)

4. Intangible Assets

	Total
	£
Cost
As at 1 January 2025	2,529,708
Additions	534,404

As at 31 December 2025	3,064,112

Amortisation
As at 1 January 2025	1,374,852
Provided during the period	557,158

As at 31 December 2025	1,932,010

Net Book Value
As at 31 December 2025	1,132,102

As at 1 January 2025	1,154,856

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Flock Associates Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	111,764
Additions	8,335

As at 31 December 2025	120,099

Depreciation
As at 1 January 2025	101,552
Provided during the period	7,177

As at 31 December 2025	108,729

Net Book Value
As at 31 December 2025	11,370

As at 1 January 2025	10,212

6. Investments

	Total
	£
Cost or Valuation
As at 1 January 2025	1

As at 31 December 2025	1

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	1

As at 1 January 2025	1

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	12,270	12,773

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