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REGISTERED NUMBER: 09801577 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

CTC Holding Limited

CTC Holding Limited (Registered number: 09801577)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CTC Holding Limited

Company Information
for the Year Ended 30 November 2024







DIRECTOR: Mrs Feng Liu





REGISTERED OFFICE: 26-28
Victoria Parade
London
SE10 9FR





REGISTERED NUMBER: 09801577 (England and Wales)





ACCOUNTANTS: Wilson & Co
Chartered Certified Accountants
3rd Floor
9 St. Clare Street
London
EC3N 1LQ

CTC Holding Limited (Registered number: 09801577)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,779,267 1,783,935
Investments 5 100,000 100,000
1,879,267 1,883,935

CURRENT ASSETS
Debtors 6 13,479 845
Cash at bank 80,046 14,266
93,525 15,111
CREDITORS
Amounts falling due within one year 7 730,376 699,543
NET CURRENT LIABILITIES (636,851 ) (684,432 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,242,416

1,199,503

CREDITORS
Amounts falling due after more than one year 8 (830,560 ) (764,603 )

PROVISIONS FOR LIABILITIES 9 (48,217 ) (44,381 )
NET ASSETS 363,639 390,519

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 10 144,650 148,487
Retained earnings 218,889 241,932
363,639 390,519

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

CTC Holding Limited (Registered number: 09801577)

Balance Sheet - continued
30 November 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2025 and were signed by:





Mrs Feng Liu - Director


CTC Holding Limited (Registered number: 09801577)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

CTC Holding 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

CTC Holding Limited (Registered number: 09801577)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include trade and other receivables, loans to related companies and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including trade and other payables, and loans from bank, director and related companies, are initially recognized at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortized cost, using the effective interest method.

Share capital
Financial instruments issued by the company are classified as equity only to the extent that they do not meet the definition of a financial liability or financial asset.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.


CTC Holding Limited (Registered number: 09801577)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST OR VALUATION
At 1 December 2023 1,758,000 76,519 52,226 7,519 1,894,264
Additions - - 2,044 2,386 4,430
At 30 November 2024 1,758,000 76,519 54,270 9,905 1,898,694
DEPRECIATION
At 1 December 2023 - 71,748 33,946 4,635 110,329
Charge for year - 1,636 6,177 1,285 9,098
At 30 November 2024 - 73,384 40,123 5,920 119,427
NET BOOK VALUE
At 30 November 2024 1,758,000 3,135 14,147 3,985 1,779,267
At 30 November 2023 1,758,000 4,771 18,280 2,884 1,783,935

CTC Holding Limited (Registered number: 09801577)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 30 November 2024 is represented by:

Fixtures
Long Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
Valuation in 2023 1,758,000 76,519 52,226 7,519 1,894,264
Valuation in 2024 - - 2,044 2,386 4,430
1,758,000 76,519 54,270 9,905 1,898,694

Leasehold properties were valued on revalued basis on 30 November 2023 by surveyor .

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 December 2023
and 30 November 2024 100,000
NET BOOK VALUE
At 30 November 2024 100,000
At 30 November 2023 100,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Tax 3,006 -
VAT 4,713 -
Prepayments 5,760 845
13,479 845

CTC Holding Limited (Registered number: 09801577)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Other loans 637,958 523,102
Trade creditors 5,575 -
Tax - 48,654
Social security and other taxes - 1,814
VAT - 4,058
Other creditors (87 ) 257
Directors' current accounts 86,440 86,440
Accrued expenses 490 35,218
730,376 699,543

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.24 30.11.23
£    £   
Other Loan 830,560 764,603

Amounts falling due in more than five years:

Repayable by instalments
Other Loan 830,560 764,603

9. PROVISIONS FOR LIABILITIES
30.11.24 30.11.23
£    £   
Deferred tax 48,217 44,381

Deferred
tax
£   
Balance at 1 December 2023 44,381
Provided during year 3,836
Balance at 30 November 2024 48,217

10. RESERVES
Revaluation
reserve
£   
At 1 December 2023 148,487
Deferred Tax on Revaulation (3,837 )

At 30 November 2024 144,650

CTC Holding Limited (Registered number: 09801577)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

30.11.24 30.11.23
£    £   
Ms Baihui Jing
Balance outstanding at start of year - (229,730 )
Amounts repaid - 229,730
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Mr Yuandao Liu
Balance outstanding at start of year - (230,510 )
Amounts repaid - 230,510
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Mr Yezhou Li
Balance outstanding at start of year - (207,549 )
Amounts repaid - 207,549
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Mr Zhuo Zhao
Balance outstanding at start of year - (113,169 )
Amounts repaid - 113,169
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Mrs Feng Liu
Balance outstanding at start of year (86,440 ) (36,440 )
Amounts advanced - (50,000 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (86,440 ) (86,440 )