FLR Services Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 8

FLR Services Limited

Company Information

Directors

Mrs J S Richards Mr F W L R Richards

Company secretary

Mrs J S Richards

Registered office

9 Weekaborough Drive Marldon Paignton Devon TQ3 1ND

Bankers

Barclays Bank Plc Paignton 6/8 Palace Avenue Paignton Devon TQ3 3ET

FLR Services Limited

(Registration number: 04635299)
Statement of Financial Position as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	1,973	2,290
Current assets
Debtors	6	862	8,138
Cash at bank and in hand		6,260	4,652
		7,122	12,790
Creditors: Amounts falling due within one year	7	(13,277)	(13,542)
Net current liabilities		(6,155)	(752)
Total assets less current liabilities		(4,182)	1,538
Provisions for liabilities		(322)	(371)
Net (liabilities)/assets		(4,504)	1,167
Capital and reserves
Called up share capital		300	300
Share premium reserve		100	100
Profit and loss account		(4,904)	767
Shareholders' (deficit)/funds		(4,504)	1,167

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 30 October 2026 and signed on its behalf by:
 

Mr F W L R Richards Director

FLR Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
9 Weekaborough Drive
Marldon
Paignton
Devon
TQ3 1ND

Principal activity

The principal activity of the company is that of software engineering

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

FLR Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

2	Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, 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. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

FLR Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

2	Accounting policies (continued)

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Plant and machinery	25 % straight line
Fittings fixtures and equipment	25% reducing balance
Motor vehicles	25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4

Taxation

Tax charged/(credited) in the statement of comprehensive income

	2026 £	2025 £
Deferred taxation
Arising from origination and reversal of timing differences	(49)	121

FLR Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	3,794	25,741	11,089	40,624
Additions	-	844	-	844
At 31 January 2026	3,794	26,585	11,089	41,468
Depreciation
At 1 February 2025	3,783	23,557	10,994	38,334
Charge for the year	3	1,134	24	1,161
At 31 January 2026	3,786	24,691	11,018	39,495
Carrying amount
At 31 January 2026	8	1,894	71	1,973
At 31 January 2025	11	2,184	95	2,290

6

Debtors

	2026 £	2025 £
Trade debtors	660	7,938
Prepayments	202	200
	862	8,138

FLR Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	-	1,660
Accruals and deferred income	5,326	5,076
Other creditors	7,951	6,806
	13,277	13,542

8	Provisions for liabilities

	Deferred tax £	Total £
At 1 February 2025	371	371
Increase (decrease) in existing provisions	(49)	(49)
At 31 January 2026	322	322

9

Reserves

Profit and loss account:

This reserve records retained earnings and accumulated losses.

10	Related party transactions

Transactions with directors

2026	At 1 February 2025 £	Repayments by director £	At 31 January 2026 £
Mr F W L R Richards
	3,403	572	3,975
Mrs J S Richards
	3,403	572	3,975

FLR Services Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

10	Related party transactions (continued)

2025	At 1 February 2024 £	Repayments by director £	At 31 January 2025 £
Mr F W L R Richards
	(2)	3,405	3,403
Mrs J S Richards
	(2)	3,405	3,403