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|First appearance||14th August 1989|
|Last appearance||15th January 1990|
|Number of appearances||2|
|Played by||Anthony Havering|
Roy Flowers was Mike Baldwin's accountant. In 1989, Roy had a meeting with Mike where they discussed Maurice Jones's offer to buy the factory. Mike was in a strong position due to Jones owning the surrounding land and the Community Centre, and admitted to Roy that his valuation of the business wouldn't make any difference as he'd already decided to sell.
At the end of the year, Mike used most of the money he made from the factory sale to buy a petrol station in Alcazar to usurp Robert Prescott, in what turned out to be a con run by Robert. In January 1990, Mike and Roy had a long session in which Roy established that Mike was square with the tax man but warned him that he was treating his money in the bank as income. Roy advised Mike to sell the Spanish land, even though he'd be lucky to get a quarter of what he paid for it, but Mike rejected the idea, hoping the land would eventually increase in value. Roy then told him that the only alternatives were to sell his flat, on which he'd just taken out a hefty mortgage, or get a job. After a failed attempt to get back into the rag trade, Mike was taken on a salesman by Peter Ingram - the first time the self-made businessman had ever worked for someone other than himself or his dad.
One of Roy's other clients was a talkative dentist with jerky hands.