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Registered number: 15585537
Lancaster Blossom Limited
Unaudited Financial Statements
For the Period 22 March 2024 to 31 March 2025
LABAIT PROFESSIONALS LIMITED
Institute of Financial Accountants
17 Hanover Square
London
W1S 1BN
Lancaster Blossom Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Lancaster Blossom Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 15585537

| 31 March 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,959
Investment Properties | 5 |  | 3,500,000
|  |  | 3,510,959
CURRENT ASSETS
Debtors | 6 | 1,334,933 |
Cash at bank and in hand |  | 8,008 |
|  | 1,342,941 |
Creditors: Amounts Falling Due Within One Year | 7 | (4,157,722 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,814,781 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 696,178
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,200,000 )
NET LIABILITIES |  |  | (503,822 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100
Revaluation reserve | 10 |  | (615,922 )
Profit and Loss Account |  |  | 112,000
SHAREHOLDERS' FUNDS |  |  | (503,822)

Page 1
Page 2
Lancaster Blossom Limited
Balance Sheet (continued)
As At 31 March 2025
For the period 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Ms YINGYING LIU Director
20/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Lancaster Blossom Limited
Notes to the Financial Statements
For the Period 22 March 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Lancaster Blossom Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15585537 . The registered office is 32 Lancaster Mews, London, W2 3QE.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Straight Line
Fixtures & Fittings | 25% Straight Line

2.4. 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.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liability are offset, with the net amounts present in the financial statements, when there is a legal enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balance, and initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidence a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instrument are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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Page 4
Lancaster Blossom Limited
Notes to the Financial Statements (continued)
For the Period 22 March 2024 to 31 March 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 22 March 2024 | - | - | -
Additions | 2,808 | 10,050 | 12,858
As at 31 March 2025 | 2,808 | 10,050 | 12,858
Depreciation
As at 22 March 2024 | - | - | -
Provided during the period | 643 | 1,256 | 1,899
As at 31 March 2025 | 643 | 1,256 | 1,899
Net Book Value
As at 31 March 2025 | 2,165 | 8,794 | 10,959
As at 22 March 2024 | - | - | -

5. Investment Property

| 31 March 2025
--- | ---
| £
Fair Value
As at 22 March 2024 | -
Additions | 4,115,922
Fair value adjustments | (615,922 )
As at 31 March 2025 | 3,500,000

Page 4
Page 5
Lancaster Blossom Limited
Notes to the Financial Statements (continued)
For the Period 22 March 2024 to 31 March 2025
6. Debtors

| 31 March 2025
--- | ---
| £
Due within one year
Trade debtors | 17,000
Other debtors | 1,317,933
| 1,334,933

7. Creditors: Amounts Falling Due Within One Year

| 31 March 2025
--- | ---
| £
Trade creditors | 3,485
Other loans | 4,134,652
Other creditors | 17,989
Taxation and social security | 1,596
| 4,157,722

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

| 31 March 2025
--- | ---
| £
Other loans | 1,200,000

9. Share Capital

| 31 March 2025
--- | ---
| £
Called Up Share Capital not Paid | 100
Amount of Allotted, Called Up Share Capital | 100

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 22 March 2024 | - | -
Profit for period | - | 112,000
Net investment property revaluation reserve | (615,922 ) | -
Other comprehensive income for the period | (615,922 ) | -
Total comprehensive income for the period | (615,922) | 112,000
As at 31 March 2025 | (615,922 ) | 112,000

Page 5
Page 6
Lancaster Blossom Limited
Notes to the Financial Statements (continued)
For the Period 22 March 2024 to 31 March 2025
11. Related Party Transactions
During the year ended 31 October 2025, the company entered into the following transactions with related parties:
At the beginning of the year, there were no balances with related parties.
During the year, the company received a loan of £4,115,921.52 from Haiyu Zhang, a former director, to acquire an investment property. She also paid £12,857.68 for furniture, deposited £5,000 to the company bank account, and settled utility bills of £872.91 on the company’s behalf. At the year-end, the loan owed to Haiyu Zhang was £4,134,652.11.
The company also entered into a loan agreement on 30 October 2024 for £1,200,000 with Johan Paul F. Van Mechelen, a friend of the current director, at an interest rate of 2% per annum. As at the year-end, the principal had not been received by the company.
All related party loans are unsecured and repayable on demand. No other related party transactions occurred during the year.
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