REGISTERED NUMBER: 08326430 (England and Wales)

Financial Statements for the Year Ended 31st July 2025

for

London Bridging Finance Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

J Kotecha

Registered office:

49a The Avenue

London

HA5 4EL

Registered number:

08326430 (England and Wales)

Accountants:

Vitta Advisory Limited

54 Newberries Avenue

Radlett

Hertfordshire

WD7 7EP

Fixed assets

Property, plant and equipment

4

54,252

72,896

Investments

5

61,801

61,801

116,053

134,697

Current assets

Debtors

6

8,641,346

8,179,232

Cash at bank

26,874

300,128

8,668,220

8,479,360

Creditors

Amounts falling due within one year

7

(2,333,770

)

(2,364,915

)

Net current assets

6,334,450

6,114,445

Total assets less current liabilities

6,450,503

6,249,142

Creditors

Amounts falling due after more than one year

8

(2,025,000

)

(2,008,989

)

Net assets

4,425,503

4,240,153

Capital and reserves

Called up share capital

1,003

1,003

Retained earnings

4,424,500

4,239,150

4,425,503

4,240,153

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 31st July 2026 and were signed by:

J Kotecha - Director

1.	Statutory information

London Bridging Finance 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.

Preparation of consolidated financial statements

The company is the parent undertaking of a group which qualifies as a small group under the provisions of section 383 of the Companies Act 2006.

As permitted by section 399 of the Companies Act 2006, the company has elected not to prepare consolidated financial statements for the year ended 31 July 2024, as the group met the qualifying conditions and no shareholder has requested the preparation of group accounts.

These financial statements therefore present information for the company only and do not include the results or financial position of its subsidiary undertakings.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on reducing balance

Motor vehicles

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 5 (2024 - 5 ) .

4.	Property, plant and equipment

Plant and

machinery

etc

£

Cost

At 1st August 2024

and 31st July 2025

100,544

Depreciation

At 1st August 2024

27,648

Charge for year

18,644

At 31st July 2025

46,292

Net book value

At 31st July 2025

54,252

At 31st July 2024

72,896

5.	Fixed asset investments

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Cost

At 1st August 2024

and 31st July 2025

7,801

54,000

61,801

Net book value

At 31st July 2025

7,801

54,000

61,801

At 31st July 2024

7,801

54,000

61,801

6.

Debtors: amounts falling due within one year

31/7/25

31/7/24

£

£

Trade debtors

3,762,126

3,421,950

Amounts owed by associates

4,739,359

4,736,741

Other debtors

139,861

20,541

8,641,346

8,179,232

7.

Creditors: amounts falling due within one year

31/7/25

31/7/24

£

£

Bank loans and overdrafts

8,675

10,000

Trade creditors

1,108,831

1,104,731

Amounts owed to associates

417,378

274,061

Taxation and social security

9,491

4,154

Other creditors

789,395

971,969

2,333,770

2,364,915

8.

Creditors: amounts falling due after more than one year

31/7/25

31/7/24

£

£

Bank loans

25,000

8,989

Other creditors

2,000,000

2,000,000

2,025,000

2,008,989

9.	Off-balance sheet arrangements

The Company acts as a parent company and provides guarantees on behalf of its subsidiary companies to support their borrowing and credit arrangements with external lenders. These guarantees are entered into as part of the normal course of business to assist the subsidiaries in obtaining financing for their operations. The maximum aggregate amount of guarantees outstanding is limited to the borrowing facilities of the respective subsidiary companies. The guarantees provided have various expiry dates and are typically subject to specific conditions and limitations set forth in the agreements with the lenders.

10.	Related party disclosures

The company is the parent undertaking of a group of companies incorporated in the United Kingdom. During the year, the company entered into transactions with, and had outstanding balances with, other group companies. These transactions primarily related to intercompany financing arrangements.

At the balance sheet date, the following balances were outstanding:

Amounts receivable from group undertakings:

£4,493,250 (2024: £4,598,250) from Central Leicester Limited

£125,913 (2024: £125,913) from Central Central Business Solutions Limited

£2,928 (2024: £2,928) from Linkca Ltd

£1,650 (2024: £1,650) from Property Project Finance Limited

£10,618 (2024: £7,500) to Central Central Properties Limited

Amounts payable to group undertakings:

£417,378 (2024: £273,961) to Central Central Properties (London) Limited

All balances arose in the ordinary course of business.

The directors consider that these transactions were undertaken on terms equivalent to those that would prevail in an arm’s length transaction, unless otherwise stated.