Company No: 08597844 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Clive David Morris
	Deborah Julia Morris

SECRETARY

Deborah Julia Morris

REGISTERED OFFICE	5th Floor Dencora Court
	Tylers Avenue
	Southend-On-Sea
	SS1 2BB
	United Kingdom

COMPANY NUMBER

08597844 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	278,296		2,325,723
Investments	4	550,202		550,202
		828,498		2,875,925
Current assets
Debtors	5	2,639,535		660,311
		2,639,535		660,311
Creditors: amounts falling due within one year	6	( 5,073)		( 2,892)
Net current assets		2,634,462		657,419
Total assets less current liabilities		3,462,960		3,533,344
Creditors: amounts falling due after more than one year	7	( 2,398,370)		( 3,496,111)
Net assets		1,064,590		37,233
Capital and reserves
Called-up share capital		100		100
Profit and loss account		1,064,490		37,133
Total shareholders' funds		1,064,590		37,233

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of CFL Group Ltd (registered number: 08597844) were approved and authorised for issue by the Board of Directors on 18 December 2025. They were signed on its behalf by:

Clive David Morris Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

CFL Group Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 5th Floor Dencora Court, Tylers Avenue, Southend-On-Sea, SS1 2BB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Investment property

not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Investment property		Total
	£		£
Cost
At 01 April 2024	2,325,723		2,325,723
Additions	55,925		55,925
Disposals	( 2,103,352)		( 2,103,352)
At 31 March 2025	278,296		278,296
Accumulated depreciation
At 01 April 2024	0		0
At 31 March 2025	0		0
Net book value
At 31 March 2025	278,296		278,296
At 31 March 2024	2,325,723		2,325,723

4. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	550,202		550,202
At 31 March 2025	550,202		550,202
Carrying value at 31 March 2025	550,202		550,202
Carrying value at 31 March 2024	550,202		550,202

5. Debtors

	2025		2024
	£		£
Amounts owed by related parties	2,244,095		100,311
Other debtors	395,440		560,000
	2,639,535		660,311

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	2,142		0
Amounts owed to Group undertakings	1,607		1,607
Other creditors	1,324		1,285
	5,073		2,892

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Amounts owed to own subsidiaries	1,985,855		3,068,502
Other creditors	412,515		427,609
	2,398,370		3,496,111

There are no amounts included above in respect of which any security has been given by the small entity.