Registration number: 09396492

FLC Open Doors Limited

Contents

Company Information	1
Balance sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

FLC Open Doors Limited

Company Information

Director

F L C Caldeira-Saraiva

Company secretary

F L C Caldeira-Saraiva

Registered office

Oakhill Chester Avenue Richmond upon Thames England TW10 6NP

Accountants

Shaw Gibbs Limited Salatin House 19 Cedar Road Sutton Surrey SM2 5DA

FLC Open Doors Limited

(Registration number: 09396492)
Balance sheet as at 31 January 2026

	Note	2026 £	2025 £
Non-current assets
Property, plant and equipment	6	2,368,838	2,368,838
Other financial assets	7	10,728,470	-
		13,097,308	2,368,838
Current assets
Debtors	8	27,445	27,113
Cash at bank and in hand	9	446,215	384,606
		473,660	411,719
Creditors: Amounts falling due within one year	10	(2,395,673)	(2,385,524)
Net current liabilities		(1,922,013)	(1,973,805)
Total assets less current liabilities		11,175,295	395,033
Creditors: Amounts falling due after more than one year	10	(10,531,902)	-
Provisions for liabilities	11	(47,986)	-
Net assets		595,407	395,033
Equity
Called up share capital	12	1	1
Other reserves	12	143,958	-
Retained earnings	12	451,448	395,032
Shareholders' funds		595,407	395,033

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

FLC Open Doors Limited

(Registration number: 09396492)
Balance sheet as at 31 January 2026 (continued)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and loss account.

The financial statements of FLC Open Doors Limited were approved and authorised for issue by the director on 29 October 2026
 

.........................................

F L C Caldeira-Saraiva
Company secretary and director

FLC Open Doors Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

1	General information

FLC Open Doors Limited (the 'company') is a private company limited by share capital, registered in England and Wales under the Companies Act. The address of the registered office is given on page 1. The nature of the company’s operations and its principal activities are set out in the on page .

2	Accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus he continues to adopt the going concern basis in preparing the annual financial statements.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional currency of the company is considered to be pound sterling (£) because that is the currency of the primary economic environment in which the company operates. The financial statements are presented in pound sterling (£).

Critical judgements and key sources of estimation uncertainties

There were no key sources of estimation uncertainties or critical judgements made by the directors in the process of applying the company’s accounting policies with significant effect on the amounts recognised in the financial statements.

Turnover
Turnover represents rents receivable during the year.

FLC Open Doors Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Tax

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

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Property, plant and equipment

Property, plant and equipment are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of property, plant and equipment includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & fittings	20% straight line
Land and Buildings	Not depreciated

Investments
Listed investments are stated at fair value with value changes recognised in the Income Statement.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and at bank and are subject to an insignificant risk
of change in value.

Trade debtors

Trade and other receivables that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or that constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently at amortised cost, net of impairment.

FLC Open Doors Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Trade creditors

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade and other payables are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade and other payables that are payable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be paid. Those that are payable after more than one year or that constitute a financing transaction are recorded initially at transaction price and subsequently at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3	Other gains and losses

The analysis of the company's other gains and losses for the year is as follows:

	2026 £	2025 £
Gain from disposals of investments	4,625	-

FLC Open Doors Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026 (continued)

4	Staff costs

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 0).

5	Interest receivable and similar income

	2026 £	2025 £
Other finance income	-	41

6	Property, plant and equipment

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost
At 1 February 2025	2,368,838	2,755	2,371,593
At 31 January 2026	2,368,838	2,755	2,371,593
Depreciation
At 1 February 2025	-	2,755	2,755
At 31 January 2026	-	2,755	2,755
Carrying amount
At 31 January 2026	2,368,838	-	2,368,838
At 31 January 2025	2,368,838	-	2,368,838

The cost of the land and buildings in accordance with the historical cost accounting rules at 31 January 2026 is £2,368,838 (2025 - £2,368,838). An independent valuer was not involved.

FLC Open Doors Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026 (continued)

7	Other financial assets

	Listed investments £
Non-current financial assets
Cost
Additions	10,536,526
Revaluation	191,944
At 31 January 2026	10,728,470
Carrying amount
At 31 January 2026	10,728,470