| FLOW FIERO LLP |
| Registered number: |
OC391089 |
| Balance Sheet |
| as at 28 February 2026 |
| Notes |
|
2026 |
|
2025 |
| £ |
£ |
| Current assets |
|
|
|
|
|
| Debtors |
4 |
|
6,127 |
|
- |
| Cash at bank and in hand |
|
|
191,652 |
|
270,672 |
|
|
|
197,779 |
|
270,672 |
|
| Creditors: amounts falling due within one year |
5 |
|
(14,996) |
|
(14,996) |
|
| Net current assets |
|
|
182,783 |
|
255,676 |
|
|
|
|
|
|
| Total assets less current liabilities |
|
|
182,783 |
|
255,676 |
|
|
|
| Net assets attributable to members |
182,783 |
|
255,676 |
|
|
|
|
|
|
| Represented by: |
| Loans and other debts due to members |
6 |
|
100,635 |
|
173,684 |
|
|
|
|
|
|
| Members' other interests |
| Members' capital classified as equity |
|
|
104,605 |
|
104,449 |
| Other reserves |
|
|
(22,457) |
|
(22,457) |
|
|
|
82,148 |
|
81,992 |
|
|
|
|
|
|
|
|
|
182,783 |
|
255,676 |
|
|
|
|
|
|
| Total members' interests |
| Loans and other debts due to members |
6 |
|
100,635 |
|
173,684 |
| Members' other interests |
|
|
82,148 |
|
81,992 |
|
|
|
|
182,783 |
|
255,676 |
|
|
|
|
|
|
| For the year ended 28 February 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs). |
| The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
| These accounts were approved by the members on 19 October 2026 and signed on their behalf by: |
|
|
| John Kenneth Tyler |
| Designated member |
|
| FLOW FIERO LLP |
| Notes to the Accounts |
| for the year ended 28 February 2026 |
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the LLP |
- |
|
- |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Software development: |
|
|
Cost |
|
At 1 March 2025 |
59,474 |
|
At 28 February 2026 |
59,474 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 March 2025 |
59,474 |
|
At 28 February 2026 |
59,474 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 28 February 2026 |
- |
|
|
|
|
|
|
|
|
|
|
Software development is being written off in equal annual instalments over its estimated economic life of 5 years. |
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
6,127 |
|
- |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Other creditors |
14,996 |
|
14,996 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Loans and other debts due to members |
2026 |
|
2025 |
| £ |
£ |
|
|
Amounts due to members in respect of profits |
100,635 |
|
173,684 |
|
|
|
|
|
|
|
|
|
|
Amounts falling due within one year |
100,635 |
|
173,684 |
|
|
|
|
|
|
|
|
|
|
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up. |
|
|
| 7 |
Other information |
|
|
FLOW FIERO LLP is a limited liability partnership incorporated in England. Its registered office is: |
|
Office 9, Dalton House |
|
60 Windsor Avenue |
|
London |
|
United Kingdom |
|
SW19 2RR |