BUILD IT CLICK BY CLICK GROUP LTD

Company Registration Number:
12344719 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

BUILD IT CLICK BY CLICK GROUP LTD

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

BUILD IT CLICK BY CLICK GROUP LTD

Balance sheet

As at 31 December 2024


Notes
2024
2023


£
£
Fixed assets
Investments: 3 7,730,822 661,000
Total fixed assets: 7,730,822 661,000
Current assets
Debtors:   1,126,915 1,703,894
Cash at bank and in hand: 7,139 6,313,905
Total current assets: 1,134,054 8,017,799
Creditors: amounts falling due within one year: 4 (131,512) (6,681,887)
Net current assets (liabilities): 1,002,542 1,335,912
Total assets less current liabilities: 8,733,364 1,996,912
Creditors: amounts falling due after more than one year: 5 (8,800,722) (2,064,547)
Total net assets (liabilities): (67,358) (67,635)
Capital and reserves
Called up share capital: 1 1
Profit and loss account: (67,359) (67,636)
Shareholders funds: (67,358) (67,635)

The notes form part of these financial statements

BUILD IT CLICK BY CLICK GROUP LTD

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 26 September 2025
and signed on behalf of the board by:

Name: Xiaojuan Wang
Status: Director

The notes form part of these financial statements

BUILD IT CLICK BY CLICK GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Other accounting policies

Foreign currency translation Transactions in foreign currencies are initially recognized at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. Investments Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

BUILD IT CLICK BY CLICK GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 1 1

BUILD IT CLICK BY CLICK GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Fixed investments

Cost or valuation 661,000 Additions 7,069,822 As at 31 December 24 7,730,822 Net book value As at 31 December 24 7,730,822 As at 31 December 23 661,000

BUILD IT CLICK BY CLICK GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Creditors: amounts falling due within one year note

2024 2023 £ £ Amounts owed to related parties - 6,556,870 Accrued liabilities and deferred income 131,512 125,017 Total 131,512 6,681,887

BUILD IT CLICK BY CLICK GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Creditors: amounts falling due after more than one year note

2024 2023 £ £ Other creditors 2,218,807 2,064,547 Amounts owed to related parties 6,581,915 - Total 8,800,722 2,064,547

BUILD IT CLICK BY CLICK GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Related party transactions

Name of the related party:
Relationship:
Affiliated companies within the same group
Description of the Transaction: The company lent money to its affiliates for their trading and investment purposes. The largest transaction was money lent to its parent company for the purchase of land and buildings.
£
Balance at 01 January 2024 661,000
Balance at 31 December 2024 7,730,822