REGISTERED NUMBER: 08919722 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

FLUES UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P A R Larke

REGISTERED OFFICE:

Primrose Cottage

The Green

Hargrave

Bury St Edmunds

Suffolk

IP29 5HX

REGISTERED NUMBER:

08919722 (England and Wales)

ACCOUNTANTS:

CC & NJM Lee

Primrose Cottage

The Green

Hargrave

Bury St Edmunds

Suffolk

IP29 5HX

FIXED ASSETS

Tangible assets

4

25,171

39,653

CURRENT ASSETS

Stocks

26,952

36,716

Debtors

5

350,385

256,679

Cash at bank

176,874

49,168

554,211

342,563

CREDITORS

Amounts falling due within one year

6

490,651

328,481

NET CURRENT ASSETS

63,560

14,082

TOTAL ASSETS LESS CURRENT LIABILITIES

88,731

53,735

CREDITORS

Amounts falling due after more than one year

7

21,031

33,618

NET ASSETS

67,700

20,117

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

67,500

19,917

SHAREHOLDERS' FUNDS

10

67,700

20,117

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

P A R Larke - Director

1.	STATUTORY INFORMATION

FLUES UK LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

101,176

Additions

799

Disposals

(27,483

)

At 31 March 2026

74,492

DEPRECIATION

At 1 April 2025

61,523

Charge for year

6,992

Eliminated on disposal

(19,194

)

At 31 March 2026

49,321

NET BOOK VALUE

At 31 March 2026

25,171

At 31 March 2025

39,653

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

332,584

252,172

Other debtors

17,801

4,507

350,385

256,679

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

6,018

11,595

Trade creditors

177,450

155,416

Taxation and social security

39,520

19,682

Other creditors

267,663

141,788

490,651

328,481

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

6,018

Other creditors

21,031

27,600

21,031

33,618

8.	POST BALANCE SHEET EVENTS

Mr A Barber resigned as a director on 28th April 2026.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is P A R Larke.

10.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

2026

2025

£

£

Profit for the financial year

48,583

14,185

Dividends

(1,000

)

(1,000

)

Net addition to shareholders' funds

47,583

13,185

Opening shareholders' funds

20,117

6,932

Closing shareholders' funds

67,700

20,117