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REGISTERED NUMBER: 11884225 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

TOFT APARTMENTS LIMITED

TOFT APARTMENTS LIMITED (REGISTERED NUMBER: 11884225)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

TOFT APARTMENTS LIMITED

COMPANY INFORMATION

for the year ended 31 March 2025

| DIRECTOR: | Z Guo

| REGISTERED OFFICE: | 7 Lorian Close

| London

| N12 7DW

| REGISTERED NUMBER: | 11884225 (England and Wales)

| ACCOUNTANTS: | Jeffrey C C Hoong FCCA

| Hoong & Company

| 7 Lorian Close

| Woodside Park

| London

| N12 7DW

TOFT APARTMENTS LIMITED (REGISTERED NUMBER: 11884225)

BALANCE SHEET

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,661,500 |  | 713,703 |  |

CURRENT ASSETS

Cash at bank | 123,103 |  | 205 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,101,751 |  | 686,452 |  |

NET CURRENT LIABILITIES | (978,648 | ) | (686,247 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 682,852 |  | 27,456 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 827,009 |  | 49,075 |  |

NET LIABILITIES | (144,157 | ) | (21,619 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 8 | (144,257 | ) | (21,719 | ) |

(144,157 | ) | (21,619 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 January 2026 and were signed by:

Z Guo - Director

TOFT APARTMENTS LIMITED (REGISTERED NUMBER: 11884225)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Toft Apartments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - NIL ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 713,703 |  |

| Additions | 947,797 |  |

| At 31 March 2025 | 1,661,500 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,661,500 |  |

| At 31 March 2024 | 713,703 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 7) | 8,113 |  | - |  |

| Other creditors | 984,826 |  | 686,452 |  |

| Director's loan account | 106,962 |  | - |  |

| Accrued expenses | 1,850 |  | - |  |

1,101,751 |  | 686,452 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 7) | 24,424 |  | 49,075 |  |

| Loans from group undertakings | 802,585 |  | - |  |

827,009 |  | 49,075 |  |

TOFT APARTMENTS LIMITED (REGISTERED NUMBER: 11884225)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 49,075 |  |

7. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 8,113 |  | - |  |

| Amounts falling due between two and five years:

| Bounce-back loan | 24,424 |  | - |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 49,075 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | (21,719 | ) |

| Deficit for the year | (122,538 | ) |

| At 31 March 2025 | (144,257 | ) |