A non-iterative method for handling the coupling of the implicitly discretised time-dependent fluid flow equations is described. The method is based on the use of pressure and velocity as dependent variables and is hence applicable to both the compressible and incompressible versions of the transport equations. The main feature of the technique is the splitting of the solution process into a series of steps whereby operations on pressure are decoupled from those on velocity at each step, with the split sets of equations being amenable to solution by standard techniques. At each time-step, the procedure yields solutions which approximate the exact solution of the difference equations. The accuracy of this splitting procedure is assessed for a linearised form of the discretised equations, and the analysis indicates that the solution yielded by it differs from the exact solution of the difference equations by terms proportional to the powers of the time-step size. By virtue of this, it is possible to dispense with iteration, thus resulting in an efficient implicit scheme while retaining simplicity of implementation relative to contemporary block simultaneous methods. This is verified in a companion paper which presents results of computations carried out using the method.