REGISTERED NUMBER: 12971959 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

TING DIAM REAL ESTATE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T C Kwong

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

12971959 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

2,685

3,581

Investment property

5

360,000

336,000

362,685

339,581

CURRENT ASSETS

Debtors

6

1,413

900

Cash at bank

598

1,952

2,011

2,852

CREDITORS

Amounts falling due within one year

7

(223,323

)

(227,201

)

NET CURRENT LIABILITIES

(221,312

)

(224,349

)

TOTAL ASSETS LESS CURRENT LIABILITIES

141,373

115,232

PROVISIONS FOR LIABILITIES

9

(25,531

)

(19,755

)

NET ASSETS

115,842

95,477

CAPITAL AND RESERVES

Called up share capital

10

200

200

Other reserves

100,758

81,318

Retained earnings

14,884

13,959

SHAREHOLDERS' FUNDS

115,842

95,477

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 July 2026 and were signed by:

T C Kwong - Director

1.	STATUTORY INFORMATION

Ting Diam Real Estate Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover comprises income earned from investment property in the form of rental receipts. Turnover is included at the fair value of the amounts received or receivable, excluding discounts, refunds and relevant value added taxes.

Amounts owing at the balance sheet date are, if relevant, included in debtors.

Tangible fixed assets

Tangible fixed assets are stated at cost, or deemed cost, less accumulated depreciation and accumulated impairment losses

Depreciation is provided at the following annual rates in order to write off each asset over its useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% reducing balance

Impairment

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Investment property

Investment property is shown at the most recent valuation, as provided by the director. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

Other reserves

A transfer is made to transfer gains on revaluation of investment property and the deferred tax arising on the revaluation from retained earnings to other reserves. Losses on revaluation are reversed against accumulated gains in other reserves with any excess remaining in retained earnings.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 November 2024

and 31 October 2025

7,284

DEPRECIATION

At 1 November 2024

3,703

Charge for year

896

At 31 October 2025

4,599

NET BOOK VALUE

At 31 October 2025

2,685

At 31 October 2024

3,581

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

336,000

Revaluations

24,000

At 31 October 2025

360,000

NET BOOK VALUE

At 31 October 2025

360,000

At 31 October 2024

336,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2022

33,989

Valuation in 2023

75,404

Valuation in 2024

(9,000

)

Valuation in 2025

24,000

Cost

235,607

360,000

Investment property was valued on an open market basis on 31 October 2025 by the Directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

129

-

Other debtors

1,284

900

1,413

900

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

34

Taxation and social security

321

2,172

Other creditors

223,002

224,995

223,323

227,201

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

1,154

10,800

Between one and five years

-

1,154

1,154

11,954

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

25,531

19,755

Deferred tax

£

Balance at 1 November 2024

19,755

Provided during year

(224

)

Deferred tax from revaluation

6,000

Balance at 31 October 2025

25,531

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

£1.00

200

200