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COMPANY REGISTRATION NUMBER: 15681848

Lotus Capital Group Limited

Filleted Unaudited Financial Statements

31 August 2025

Lotus Capital Group Limited

Statement of Financial Position

31 August 2025

| 31 Aug 25
Note | £ | £

Current assets

Investments | 4 | 4,002 |

Creditors: amounts falling due within one year | 5 | 2,440 |
| ------- |
Net current assets |  | 1,562
|  | -------
Total assets less current liabilities |  | 1,562
|  | -------
Net assets |  | 1,562
|  | -------

Capital and reserves

Called up share capital |  | 2,900
Share premium account |  | 1,102
Profit and loss account |  | ( 2,440)
|  | -------
Shareholders funds |  | 1,562
|  | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 30 November 2025 , and are signed on behalf of the board by:

Mr B S Powar
Director

Company registration number: 15681848

Lotus Capital Group Limited

Notes to the Financial Statements

Period from 26 April 2024 to 31 August 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Lyndhurst, 1 Cranmer Street, Long Eaton, Nottingham, NG10 1NJ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Investments

| 31 Aug 25
| £
Investments in group undertakings | 4,002
| -------

5. Creditors: amounts falling due within one year

| 31 Aug 25
| £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 1,440
Other creditors | 1,000
| -------
| 2,440
| -------