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REGISTERED NUMBER: 15518831 (England and Wales)









Financial Statements

for the Period

24 February 2024 to 31 October 2024

for

CL Investments 8 Limited

CL Investments 8 Limited (Registered number: 15518831)






Contents of the Financial Statements
for the Period 24 February 2024 to 31 October 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


CL Investments 8 Limited

Company Information
for the Period 24 February 2024 to 31 October 2024







DIRECTORS: M K Rodwell
Mrs L C Sidoli





REGISTERED OFFICE: c/o Parker Cavendish, Suite 301
Stanmore Business and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW





REGISTERED NUMBER: 15518831 (England and Wales)





ACCOUNTANTS: Parker Cavendish
Chartered Accountants
Suite 301, Stanmore Business
and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW

CL Investments 8 Limited (Registered number: 15518831)

Statement of Financial Position
31 October 2024

Notes £   
FIXED ASSETS
Investment property 4 13,100,000

CURRENT ASSETS
Debtors 5 76,000
Cash at bank 94,184
170,184
CREDITORS
Amounts falling due within one year 6 (8,800,490 )
NET CURRENT LIABILITIES (8,630,306 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,469,694

PROVISIONS FOR LIABILITIES (1,036,930 )
NET ASSETS 3,432,764

CAPITAL AND RESERVES
Called up share capital 1
Retained earnings 3,432,763
SHAREHOLDERS' FUNDS 3,432,764

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2025 and were signed on its behalf by:





M K Rodwell - Director


CL Investments 8 Limited (Registered number: 15518831)

Notes to the Financial Statements
for the Period 24 February 2024 to 31 October 2024

1. STATUTORY INFORMATION

CL Investments 8 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Income comprises rent receivable from investment properties net of value added tax and is recognised on an accruals basis. Benefits provided to lessees in the form of rent free periods and capital contributions are treated as a reduction in the overall return on the lease and are recognised on a straight line basis over the full term of the lease.

Investment property
Initial measurement
Investment properties are initially measured at cost.

Subsequent measurement
Investment properties are measured at fair value at each reporting date with changes in fair values recognised in profit or loss. No depreciation is provided in respect of investment properties.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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

Going concern
At 31 October 2024, the company had a net current liability position. The company continues to be operationally profitable and therefore the financial statements have been prepared on going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

CL Investments 8 Limited (Registered number: 15518831)

Notes to the Financial Statements - continued
for the Period 24 February 2024 to 31 October 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 8,952,281
Revaluations 4,147,719
At 31 October 2024 13,100,000
NET BOOK VALUE
At 31 October 2024 13,100,000

Fair value at 31 October 2024 is represented by:
£   
Valuation in 2024 13,100,000

If the investment property had not been revalued it would have been included at the following historical cost:

£   
Cost 8,952,281

The investment property was valued on an open market basis on 31 October 2024 by the directors .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 59,650
Other debtors 2,205
Prepayments & accrued income 14,145
76,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 21,714
Amounts owed to group undertakings 8,284,404
Value added tax 24,546
Other creditors 143,073
Accruals & deferred income 326,753
8,800,490

The loan from group undertaking is interest free and repayable on demand.

7. RETAINED EARNINGS

The retained earnings of £3,432,763 comprise of distributable reserves of £321,974 and non-distributable reserves of £3,110,789 which relate to property revaluations less related deferred tax provision.