Fluid Flow Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05356487

Fluid Flow Limited

Filleted Unaudited Financial Statements

28 February 2026

Fluid Flow Limited

Financial Statements

Year ended 28 February 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Fluid Flow Limited

Statement of Financial Position

28 February 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	1,417	2,879

Current assets

Debtors	6	45,977	33,056
Cash at bank and in hand		385,402	393,247
		----------	----------
		431,379	426,303

Creditors: amounts falling due within one year	7	19,362	17,117
		----------	----------
Net current assets		412,017	409,186
		----------	----------
Total assets less current liabilities		413,434	412,065

Provisions	8	354	720
		----------	----------
Net assets		413,080	411,345
		----------	----------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	412,080	410,345
	----------	----------
Shareholders funds	413,080	411,345
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Fluid Flow Limited

Statement of Financial Position (continued)

28 February 2026

These financial statements were approved by the board of directors and authorised for issue on 30 October 2026 , and are signed on behalf of the board by:

Dr J D Wicks
Director

Company registration number: 05356487

Fluid Flow Limited

Notes to the Financial Statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Potton House, Wyboston Lakes, Great North Road, Wyboston, Bedford, MK44 3BZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office equipment	-	20, 25 or 33% per annum straight line

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 March 2025 and 28 February 2026	65,507
	--------
Depreciation
At 1 March 2025	62,628
Charge for the year	1,462
	--------
At 28 February 2026	64,090
	--------
Carrying amount
At 28 February 2026	1,417
	--------
At 28 February 2025	2,879
	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	5,100	6,180
Other debtors	40,877	26,876
	--------	--------
	45,977	33,056
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Social security and other taxes	17,047	14,912
Other creditors	2,315	2,205
	--------	--------
	19,362	17,117
	--------	--------

8. Provisions

	Deferred tax (note 9)
	£
At 1 March 2025	720
Additions	( 366)
	----
At 28 February 2026	354
	----

9. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note 8)	354	720
	----	----

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	354	720
	----	----

10. Director's advances, credits and guarantees

The director maintained a loan account with the company throughout the year. At the start of the year the amount owed by the director was £ 3,094 (2025 £29,976). The loan was increased by drawings totalling £ 73,893 (2025 £63,970) and interest charged of £242 (2025 £157), and was reduced by repayments totalling £ 57,088 (2025 £91,009). At the year end the balance owing by the director was £ 20,141 (2025 £3,094). No amounts were written off during the year (2025 £Nil).