Flowscape Technology Ltd

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

Registered number: 12330512

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	146		146
Cash at bank and in hand		2,513		2,889

		2,659		3,035
Creditors: Amounts Falling Due Within One Year	5	(3,211 )		(3,210 )

NET CURRENT ASSETS (LIABILITIES)			(552 )		(175 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(552 )		(175 )

NET LIABILITIES			(552 )		(175 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			(553 )		(176 )

SHAREHOLDERS' FUNDS			(552)		(175)

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 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

Mr Karl Fredrik Landberg

Director

24/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Flowscape Technology Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12330512 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Taxation

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

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.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

2.4. Debtors

Basic financial assets, including trade and other debtors, are intially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

2.5. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

2.6. Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

2.7. Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

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

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Flowscape Technology Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Corporation tax recoverable assets	146	146

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to group undertakings	3,211	3,210

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

7. Dividends

No dividends were proposed or paid during the current or prior year.

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is FLowscape Technology AB, incorporated in Sweden. Copies of the group accounts may be obtained from the secretary, Saltmatargatan 8, Stockholm, Sweden, 113 59.

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