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COMPANY REGISTRATION NUMBER: 09113137

C GROUP DEVELOPMENTS LTD (FORMERLY C G DEVELOPMENT MANAGEMENT LTD)

Filleted Unaudited Financial Statements

31 July 2025

C GROUP DEVELOPMENTS LTD (FORMERLY C G DEVELOPMENT MANAGEMENT LTD)

Statement of Financial Position

31 July 2025

| 2025 | 2024
Note | £ | £ | £

Current assets

Debtors | 6 | 43,648 |  | 9,999
Cash at bank and in hand | 4,823 |  | 91
| -------- |  | --------
| 48,471 |  | 10,090

Creditors: amounts falling due within one year | 7 | 81,723 |  | 22,046
| -------- |  | --------
Net current liabilities |  | 33,252 | 11,956
|  | -------- | --------
Total assets less current liabilities |  | ( 33,252) | ( 11,956)
|  | -------- | --------
Net liabilities |  | ( 33,252) | ( 11,956)
|  | -------- | --------

Capital and reserves

Called up share capital |  | 1,200 | 1,200
Profit and loss account |  | ( 34,452) | ( 13,156)
|  | -------- | --------
Shareholders deficit |  | ( 33,252) | ( 11,956)
|  | -------- | --------

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 year ending 31 July 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 year 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 .

C GROUP DEVELOPMENTS LTD (FORMERLY C G DEVELOPMENT MANAGEMENT LTD)

Statement of Financial Position (continued)

31 July 2025
These financial statements were approved by the board of directors and authorised for issue on 14 April 2026 , and are signed on behalf of the board by:

MR C C A BROWN
Director

Company registration number: 09113137

C GROUP DEVELOPMENTS LTD (FORMERLY C G DEVELOPMENT MANAGEMENT LTD)

Notes to the Financial Statements

Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4th Floor, 58-59 Great Marlborough Street, London, W1F 7JY, UK.
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.
Revenue recognition
The turnover shown in the profit and loss account represents amounts invoiced in respect of the principal activity during the period, exclusive of Value Added Tax.
Income tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tax on loss
Major components of tax expense/(income)

| 2025 | 2024
| £ | £

Deferred tax:

Origination and reversal of timing differences | 4,901 | ( 2,323)
| ------- | -------
Tax on loss | 4,901 | ( 2,323)
| ------- | -------

Reconciliation of tax expense/(income)
The tax assessed on the loss on ordinary activities for the year is higher than (2024: the same as) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

| 2025 | 2024
| £ | £
Loss on ordinary activities before taxation | ( 16,395) | ( 5,934)
| -------- | -------
Loss on ordinary activities by rate of tax | – | ( 2,323)
Adjustment to tax charge in respect of prior periods | 4,901 | –
| -------- | -------
Tax on loss | 4,901 | ( 2,323)
| -------- | -------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | – | ( 6,500)
Other debtors | 43,648 | 16,499
| -------- | --------
| 43,648 | 9,999
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 18,836 | 13,200
Social security and other taxes | 11,098 | 7,046
Advance from customer | 20,250 | –
Other creditors | 31,539 | 1,800
| -------- | --------
| 81,723 | 22,046
| -------- | --------

8. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| MR C C A BROWN | – | ( 11,639) | 8,700 | ( 2,939)
|  | ---- | -------- | ------- | -------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| MR C C A BROWN | ( 24,500) | ( 3,500) | 28,000 | –
|  | -------- | ------- | -------- | ----

9. Related party transactions
The company incurred costs on projects which were recharged: During the year, the company recharged fees of £20,250 (2024 : £Nil) to CG (Slough) Ltd, a company in which Mr Rossano Mansoori-Dara and Mr C C A Brown are directors. A debtor balance of £798 (2024 : £Nil) is owed by Mr Rossano Mansoori-Dara, a director of the company. Loan interest of £4,900 (2024 : £Nil) was charged by Mr. Rossano Mansoori-Dara. At the year end, a loan balance of £7,700 (2024 : £Nil) remains outstanding to Prime City Properties Limited, a company managed and controlled by Mr C C A Brown. All transactions were on an arm's length basis.