ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

Registered number: 09825866

FLANDERS INVESTMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FLANDERS INVESTMENTS LIMITED

REGISTERED NUMBER: 09825866

BALANCE SHEET

AS AT 31 AUGUST 2025

	2025	2025	2024	2024
Note	£	£	£	£

Fixed assets
Investments	4		50		50
Investment property	5		625,831		625,831
			625,881		625,881
Current assets
Debtors: amounts falling due within one year	6	222,626		225,126
Cash at bank and in hand		1,337		3,132
		223,963		228,258
Creditors: amounts falling due within one year	7	(18,246)		(18,246)
Net current assets			205,717		210,012
Total assets less current liabilities			831,598		835,893
Creditors: amounts falling due after more than one year	8		(400,000)		(400,000)

Net assets			431,598		435,893

Capital and reserves
Called up share capital	10	126	126
Profit and loss account		431,472	435,767
		431,598	435,893

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FLANDERS INVESTMENTS LIMITED

REGISTERED NUMBER: 09825866

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 year 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 income and retained earnings 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 on 13 August 2026.

G R Short

Director

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FLANDERS INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Flanders Investments Limited ("the company") is a company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.

The principal activity of the company is that of property investment and a holding company.

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. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

The company meets its day-to-day working capital requirements through careful management of working capital positions. The company’s forecasts and projections, taking account of reasonably possible changes in trading performance, show that the company should be able to operate without other third party support. After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

2.3

Revenue

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.

The company recognises revenue when: (a) the significant risks and rewards of ownership have been transferred to the buyer; (b) the company retains no continuing involvement or control over the goods; (c) the amount of revenue can be measured reliably; (d) it is probable that future economic benefits will flow to the entity and (e) when the specific criteria relating to each of the company’s sales channels have been met, as described below:

(i) Rental income from operating leases is recognised on a straight-line basis over the term of the lease.

(ii) Investment income is recognised on an accruals basis.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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FLANDERS INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.7

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.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

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.

2.10

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.11

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and othe rthird parties, loans to related parties and investments in ordinary shares.

2.12

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

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FLANDERS INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

4.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	At 1 September 2024	50
	At 31 August 2025	50

5.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 September 2024	625,831
	At 31 August 2025	625,831

The 2025 valuations were made by the directors, on an open market value basis.


	At 31 August 2025

If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
	2025	2024
	£	£

Historic cost

625,831

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FLANDERS INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Debtors


					2025	2024
					£	£


Other debtors	222,626	225,126

Other creditors	17,350	17,350
Accruals and deferred income	896	896
	18,246	18,246

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

	Bank loans	400,000	400,000




Amounts falling due after more than 5 years
Bank loans	400,000	400,000

The bank loan is secured against the assets of the company.

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FLANDERS INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Allotted and called up

126 (2024 - 126) Ordinary shares of £1.00 each	126	126

There is one class of ordinary share. There are no restrictions on the distribution of dividends and the repayment of capital.

11.	Related party transactions
	Included within other creditors at the year end are amounts of £17,350 (2024 - £17,350) owed to connected companies and included within other debtors are amounts of £222,626 (2024 - £225,126) owed from connected companies.

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