CGS Property Management Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC717841

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,135,635		496,098

			2,135,635		496,098
CURRENT ASSETS
Debtors	5	594		50
Cash at bank and in hand		11,895		145,465

		12,489		145,515
Creditors: Amounts Falling Due Within One Year	6	(537,915 )		(336,573 )

NET CURRENT ASSETS (LIABILITIES)			(525,426 )		(191,058 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,610,209		305,040

Creditors: Amounts Falling Due After More Than One Year	7		(1,714,032 )		(306,600 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(22,270 )		(22,270 )

NET LIABILITIES			(126,093 )		(23,830 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(126,193 )		(23,930 )

SHAREHOLDERS' FUNDS			(126,093)		(23,830)

Page 1

Page 2

CGS Property Management Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Lewis Page

Director

28/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

CGS Property Management Limited is a private company, limited by shares, incorporated in Scotland, registered number SC717841 . The registered office is C/O Rosslyn Associates, The Walled Garden, South Building, Bush estate, Edinburgh, Midlothian, EH26 0SD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 April 2024	496,098
Additions	1,639,537

As at 31 March 2025	2,135,635

Net Book Value
As at 31 March 2025	2,135,635

As at 1 April 2024	496,098

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	594	50

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Page 4

CGS Property Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	537,915	336,573

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,714,032	306,600

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

10. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is LJP Holdings Limited . LJP Holdings Limited was incorporated in Scotland. The ultimate controlling party is Lewis Page who controls 100% of the shares of LJP Holdings Limited.

11. Charges

Lendinvest Btl Limited holds three charges over three properties and assets held within the company.

Paragon Bank PLC holds one charge over one property and assets held within the company.

Shawbrook Bank Limited holds one charge over one property and assets held within the company.

The Mortgage Lender Limited holds one charge over one property and assets held within the company.

Paratus Amc Limited holds one charge over one property and assets held within the company.

Vida Bank Limited Trading as Vida Homeloans holds one charge over one property and assets held within the company.

Aldermore Bank PLC holds one charge over six properties and assets held within the company.