The Long-time behavior of orbits is one of the most fundamental properties in dynamical systems. Poincaré studied the Poisson stability, which satisfies a time-reversal symmetric condition, to capture the property of whether points return arbitrarily near the initial positions after a sufficiently long time. Birkhoff introduced and studied the concept of non-wandering points, which is one of the time-reversal symmetric conditions. Moreover, minimality and pointwise periodicity satisfy the time-reversal symmetric condition for limit sets. This paper characterizes flows with the time-reversal symmetric condition for limit sets, which refine the characterization of irrational or Denjoy flows by Athanassopoulos. Using the description, we construct flows on a sphere with Lakes of Wada attractors and with an arbitrarily large number of complementary domains, which are flow versions of such examples of spherical homeomorphisms constructed by Boroński, Činč, and Liu.