Registration number: 14414979

China Property Limited

Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,428,715	1,419,541
Investments	5	200	200
		1,428,915	1,419,741
Current assets
Debtors	6	10,426	7,429
Cash at bank and in hand		3,111,600	898,968
		3,122,026	906,397
Creditors: Amounts falling due within one year	7	(161,144)	(1,971,586)
Net current assets/(liabilities)		2,960,882	(1,065,189)
Total assets less current liabilities		4,389,797	354,552
Provisions for liabilities		(9,479)	-
Net assets		4,380,318	354,552
Capital and reserves
Called up share capital		300	300
Retained earnings		4,380,018	354,252
Shareholders' funds		4,380,318	354,552

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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, section 444.

China Property Limited

Statement of Financial Position as at 31 March 2025

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:
 

.........................................

R China

Director

Company registration number: 14414979

China Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4 Old Mill Lane
Aylesford
Maidstone
Kent
ME20 7DT

The principal activity of the company is that of an investment holding company.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Long comparative period

The comparative figures presented relate to the period from 12 October 2022 to 31 March 2024.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company had net assets at 31 March 2025 amounting to £4,380,318 including cash at bank of £3,111,600.

Having made sufficient enquires, and based upon the above, the directors have a reasonable expectation that the company has adequate resources to continue operating in the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises investment income and rental income received or receivable in the ordinary course of the company's activities.

The company recognises rental income evenly over the period of the lease or licence.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

China Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold buildings	2% straight line
Office equipment	25% straight line
Motor vehicles	25% straight line

The company's investment property is let to a group undertaking and the company accounts for this property under the cost model.

Investments

Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

China Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

4	Tangible assets

	Freehold Land and buildings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	1,437,067	-	-	1,437,067
Additions	-	3,165	35,588	38,753
At 31 March 2025	1,437,067	3,165	35,588	1,475,820
Depreciation
At 1 April 2024	17,526	-	-	17,526
Charge for the year	28,741	97	741	29,579
At 31 March 2025	46,267	97	741	47,105
Carrying amount
At 31 March 2025	1,390,800	3,068	34,847	1,428,715
At 31 March 2024	1,419,541	-	-	1,419,541

China Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Investments

	2025 £	2024 £
Investments in subsidiaries	200	200