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2026-03-31 01031069 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 01031069 dpl:GroupUndertakings 2025-04-01 2026-03-31 01031069 dpl:ParticipatingInterests 2025-04-01 2026-03-31 01031069 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2026-03-31 01031069 core:ListedExchangeTraded 2025-04-01 2026-03-31 01031069 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 01031069 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 01031069 dpl:CostSales 2024-04-01 2025-03-31 01031069 dpl:DistributionCosts 2024-04-01 2025-03-31 01031069 core:LandBuildings 2024-04-01 2025-03-31 01031069 core:PlantMachinery 2024-04-01 2025-03-31 01031069 core:Vehicles 2024-04-01 2025-03-31 01031069 core:FurnitureFittings 2024-04-01 2025-03-31 01031069 core:OfficeEquipment 2024-04-01 2025-03-31 01031069 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 01031069 core:NetGoodwill 2024-04-01 2025-03-31 01031069 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 01031069 dpl:GroupUndertakings 2024-04-01 2025-03-31 01031069 dpl:ParticipatingInterests 2024-04-01 2025-03-31 01031069 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 01031069 core:ListedExchangeTraded 2024-04-01 2025-03-31 01031069 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 01031069 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 01031069 core:NetGoodwill 2026-03-31 01031069 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 01031069 core:LandBuildings 2026-03-31 01031069 core:PlantMachinery 2026-03-31 01031069 core:Vehicles 2026-03-31 01031069 core:FurnitureFittings 2026-03-31 01031069 core:OfficeEquipment 2026-03-31 01031069 core:AfterOneYear 2026-03-31 01031069 core:WithinOneYear 2026-03-31 01031069 core:ListedExchangeTraded 2026-03-31 01031069 core:UnlistedNon-exchangeTraded 2026-03-31 01031069 core:ShareCapital 2026-03-31 01031069 core:SharePremium 2026-03-31 01031069 core:RevaluationReserve 2026-03-31 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2024-03-31 01031069 core:FurnitureFittings 2024-03-31 01031069 core:OfficeEquipment 2024-03-31 01031069 core:AfterOneYear 2024-03-31 01031069 core:WithinOneYear 2024-03-31 01031069 core:ListedExchangeTraded 2024-03-31 01031069 core:UnlistedNon-exchangeTraded 2024-03-31 01031069 core:ShareCapital 2024-03-31 01031069 core:SharePremium 2024-03-31 01031069 core:RevaluationReserve 2024-03-31 01031069 core:OtherReservesSubtotal 2024-03-31 01031069 core:RetainedEarningsAccumulatedLosses 2024-03-31 01031069 core:AfterOneYear 2025-04-01 2026-03-31 01031069 core:WithinOneYear 2025-04-01 2026-03-31 01031069 core:Non-currentFinancialInstruments core:CostValuation 2025-04-01 2026-03-31 01031069 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-01 2026-03-31 01031069 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-01 2026-03-31 01031069 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-01 2026-03-31 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CLIFTON PROPERTIES INTERNATIONAL LIMITED

Registered Number
01031069
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

CLIFTON PROPERTIES INTERNATIONAL LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | CLIFTON, Jason Adam
| CLIFTON, Robert Claude

Registered Address | Grove House
| 2 Woodberry Grove
| London
| N12 0DR

Registered Number | 01031069 (England and Wales)

CLIFTON PROPERTIES INTERNATIONAL LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 4,961,067 |  |  |  | 4,961,471
Investments | 4 |  |  | 2 |  |  |  | 2
|  |  |  | 4,961,069 |  |  |  | 4,961,473
Current assets |  |  |  |  |  |  |  |
Debtors |  | 9,640 |  |  |  | - |  |
Cash at bank and on hand |  | 282,436 |  |  |  | 171,589 |  |
|  | 292,076 |  |  |  | 171,589 |  |
Creditors amounts falling due within one year | 5 | (128,559) |  |  |  | (92,483) |  |
Net current assets (liabilities) |  |  |  | 163,517 |  |  |  | 79,106
Total assets less current liabilities |  |  |  | 5,124,586 |  |  |  | 5,040,579
Provisions for liabilities | 6 |  |  | (307) |  |  |  | (384)
Net assets |  |  |  | 5,124,279 |  |  |  | 5,040,195
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 4,284 |  |  |  | 4,284
Profit and loss account |  |  |  | 5,119,995 |  |  |  | 5,035,911
Shareholders' funds |  |  |  | 5,124,279 |  |  |  | 5,040,195

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 8 July 2026, and are signed on its behalf by:
CLIFTON, Jason Adam Director Registered Company No. 01031069

CLIFTON PROPERTIES INTERNATIONAL LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

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

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| 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 sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Land and building held and used in the Company's own activities for production and supply of goods or for administration purposes are stated in the statement of financial position at their revalued amounts. Revaluations are carried out regularly so that the carrying amounts do not materially differ from using the fair value at the date of the statement of financial position. Any revaluation increase or decrease on land and buildings is credited to the property revaluation reserve. Depreciation on cost of buildings is charged to profit and loss. Depreciation on the revaluation amount on buildings is charged to the revaluation reserve, so as to write off their value less residual value, over their estimated useful life, using the straight line method. Once the property is sold or retired any attributable revaluation surplus that is remaining in the property revaluation reserve is transferred to retained earnings. No transfer is made from the revaluation reserve to retained earnings unless an asset is derecognised.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using directors' open market valuation on a freehold basis.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 4,959,451 |  | - |  | 8,459 |  | 4,967,910
| At 31 March 26 | 4,959,451 |  | - |  | 8,459 |  | 4,967,910
| Depreciation and impairment
| At 01 April 25 | - |  | - |  | 6,439 |  | 6,439
| Charge for year | - |  | 404 |  | - |  | 404
| At 31 March 26 | - |  | 404 |  | 6,439 |  | 6,843
| Net book value
| At 31 March 26 | 4,959,451 |  | (404) |  | 2,020 |  | 4,961,067
| At 31 March 25 | 4,959,451 |  | - |  | 2,020 |  | 4,961,471

| The investment property was revalued by the directors and in their view, the carrying value of the property is not materially different than its market value.

4. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 2 |  | 2
| At 31 March 26 | 2 |  | 2
| Net book value
| At 31 March 26 | 2 |  | 2
| At 31 March 25 | 2 |  | 2

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 91,429 |  | 79,569
| Other creditors | 95 |  | 93
| Accrued liabilities and deferred income | 37,035 |  | 12,821
| Total | 128,559 |  | 92,483

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 307 |  | 384
| Total | 307 |  | 384

7. | Related party transactions
--- | ---
| Transactions with the parent company The company paid dividend of £164,250 (2025- £147,300) to the parent company, Clifton Properties International Group Limited. At the balance sheet date, the company owed £95 (2025 - £93) to the directors, which is an interest free loan with no fixed date for repayment.

8. | Controlling party
--- | ---
| The company is a wholly owned subsidiary of Clifton Properties International Group Ltd.