Company Registration No. SC710999 (Scotland)
CSG H&A HOLDINGS LIMITED (FORMALLY LOVE LOAN INTERIORS LIMITED)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
CSG H&A HOLDINGS LIMITED (FORMALLY LOVE LOAN INTERIORS LIMITED)
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
CSG H&A HOLDINGS LIMITED (FORMALLY LOVE LOAN INTERIORS LIMITED)
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Unaudited
Notes
£
£
£
£
Fixed assets
Investments
3
502
-
0
Current assets
Debtors
4
1
1
Net current assets
1
1
Net assets
503
1
Capital and reserves
Called up share capital
5
503
1

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 11 June 2026 and are signed on its behalf by:
C J Stewart
Director
Company Registration No. SC710999
CSG H&A HOLDINGS LIMITED (FORMALLY LOVE LOAN INTERIORS LIMITED)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

CSG H&A Holdings Limited (formally Love Loan Interiors Limited) is a private company limited by shares incorporated in Scotland. The registered office is C/O Johnston Carmichael, 7-11 Melville Street, Edinburgh, EH3 7PE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit and loss account.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

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 liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

CSG H&A HOLDINGS LIMITED (FORMALLY LOVE LOAN INTERIORS LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include certain debtors, are 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 evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons employed by the company during the year was nil (2024: nil).

3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
502
-
0

During the year, the company acquired 100% of the Ordinary share capital of CSG Hotels and Apartments Limited via a share for share exchange.

Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 July 2024
-
Additions
502
At 30 June 2025
502
Carrying amount
At 30 June 2025
502
At 30 June 2024
-
CSG H&A HOLDINGS LIMITED (FORMALLY LOVE LOAN INTERIORS LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1
1
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
503
1

On 3 June 2025, the company issued 502 Ordinary shares of £1 each in consideration for the acquisition of 100% of the Ordinary share capital of CSG Hotels and Apartments Limited. The transactions was part of a wider group reorganisation of entities under common control.

6
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

The senior statutory auditor was James Hamilton and the auditor was Johnston Carmichael LLP.
7
Ultimate controlling party

The ultimate controlling party is Christopher Stewart.

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