REGISTERED NUMBER: 15937861 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 5 SEPTEMBER 2024 TO 30 SEPTEMBER 2025

FOR

RIVERWALK DV LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ben Hur Baraki

Jacky Chen Chen, Ching-Hua

REGISTERED OFFICE:

Flat 825

New Providence Wharf

1 Fairmont Avenue

London

E14 9PL

REGISTERED NUMBER:

15937861 (England and Wales)

ACCOUNTANTS:

Stan Lee Accountancy Ltd

T/A: The Stan Lee

Chartered Certified Accountants

Level 18, 40 Bank Street

Canary Wharf

London

E14 5NR

CURRENT ASSETS

Debtors

4

3,047,446

CREDITORS

Amounts falling due within one year

5

31,550

NET CURRENT ASSETS

3,015,896

TOTAL ASSETS LESS CURRENT LIABILITIES

3,015,896

CAPITAL AND RESERVES

Called up share capital

7

3,017,446

Retained earnings

8

(1,550

)

SHAREHOLDERS' FUNDS

3,015,896

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

Ben Hur Baraki - Director

1.	STATUTORY INFORMATION

Riverwalk DV Ltd 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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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 period was NIL.

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Prepayments

3,047,446

During the financial period, the Company exchanged contracts to purchase properties and paid a 10% initial deposit together with the related legal costs. The prepayments of £3,047,446 represent these deposits and legal costs. Completion of the properties is expected by the end of 2027.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other loans (see note 6)

30,000

Directors' current accounts

50

Accrued expenses

1,500

31,550

6.

LOANS

An analysis of the maturity of loans is given below:

£

Amounts falling due within one year or on demand:

Other loans

30,000

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

3,017,446

Ordinary

£1

3,017,446

8.

RESERVES

Retained

earnings

£

Deficit for the period

(1,550

)

At 30 September 2025

(1,550

)

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As of the balance sheet date, the Company owed its director £50. This loan is interest-free and repayable on short notice.

10.	RELATED PARTY DISCLOSURES

During the current financial period, the Company received an interest-free loan of £30,000 from Happy Charm Limited to pay the reservation fees for the property acquisition. No other related party transactions occurred during the period.

11.	ULTIMATE CONTROLLING PARTY

Throughout the current financial period, the Company has been wholly owned by Happy Charm Limited, a Taiwan-based limited company that subscribed to the Company's entire issued share capital, and Mr. Jacky C Ching-Hua has served as director of both entities.