ACCOUNTS - Final Accounts preparation

Registered number: 15896458

FLOOR 6 LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 AUGUST 2025

FLOOR 6 LIMITED

REGISTERED NUMBER: 15896458

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025
Note		£

Fixed assets
Investments	4		1,048,269
			1,048,269
Current assets
Debtors: amounts falling due within one year	5	1
		1
Creditors: amounts falling due within one year	6	(1,003,083)
Net current (liabilities)/assets			(1,003,082)
Total assets less current liabilities			45,187
Provisions for liabilities
Deferred tax	7	(11,076)
			(11,076)
Net assets			34,111

Capital and reserves
Called up share capital	8	101
Revaluation reserve		33,227
Profit and loss account		783
		34,111

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FLOOR 6 LIMITED

REGISTERED NUMBER: 15896458

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

R O'Connor

Director

Date: 4 December 2025

The notes on pages 3 to 7 form part of these financial statements.

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FLOOR 6 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

1.	General information

Floor 6 Limited is a private company limited by shares and incorporated in England and Wales (registered number 15896458). The registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

The financial statements are presented in Sterling, which is the functional currency of the Company.

The principal activity of the company is that of an investment company.

The company was incorporated on 14 August 2024 and began trading on the same day.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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FLOOR 6 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.3

Current and deferred taxation

The tax expense for the Period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.4

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.

Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

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FLOOR 6 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Employees

The average monthly number of employees, including directors, during the Period was 2.

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FLOOR 6 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

4.	Fixed asset investments

		Listed investments
		£
	Cost or valuation
	Additions	1,003,966
	Revaluations	44,303
	At 31 August 2025	1,048,269

Debtors

					2025
					£


	Other debtors	1
		1

6.	Creditors: Amounts falling due within one year
		2025
		£

	Corporation tax	183
	Other creditors	999,900
	Accruals and deferred income	3,000
		1,003,083

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FLOOR 6 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

7.	Deferred taxation

		2025
		£

	Charged to profit or loss	(11,076)
	At end of year	(11,076)

	The deferred taxation balance is made up as follows:
					2025
					£

	Unrealised gains	(11,076)
		(11,076)

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		25 Ordinary A shares of £1.00 each	25
		25 Ordinary B shares of £1.00 each	25
		25 Ordinary C shares of £1.00 each	25
		25 Ordinary D shares of £1.00 each	25
		1 Ordinary E share of £1.00	1

			101

On incorporation the company issued 25 Ordinary A shares, 25 Ordinary B shares, 25 Ordinary C shares, 25 Ordinary D shares and 1 Ordinary E share of £1.00 each.

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