London Capital Land Group Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 10886163

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,092,950		1,630,000

			1,092,950		1,630,000
CURRENT ASSETS
Debtors	5	4,242,563		16,675,334
Cash at bank and in hand		8,700,481		282,078

		12,943,044		16,957,412
Creditors: Amounts Falling Due Within One Year	6	(14,507,922 )		(18,527,621 )

NET CURRENT ASSETS (LIABILITIES)			(1,564,878 )		(1,570,209 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(471,928 )		59,791

NET (LIABILITIES)/ASSETS			(471,928 )		59,791

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			(472,928 )		58,791

SHAREHOLDERS' FUNDS			(471,928)		59,791

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Xin Sui

Director

31 July 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

London Capital Land Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10886163 . The registered office is Lower Ground Floor, The Barbon Buildings, 15 Red Lion Square, London, WC1R 4QH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS102”) 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 accounts in these financial statements are rounded to the nearest £.

2.2. Significant judgements and estimations

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2.3. Turnover

Turnover represents gross interest receiveble from loans. Where a loan is not at maturity at the year end, turnover represents the sales value of services provided based on an appropriate proportion of time spent.

Income from the setup of loans is the additional items charged to our customers for the creation of the loan. This can include an admin fee, arrangement fees, legal fees, this list is not exclusive.

2.4. 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.

2.5. Taxation

The tax expenses represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expenses that are taxable or deductible in other years and in future years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or subsequently enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing difference and deferred tax assets are recognised to the extent that its is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing differences arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2.6. Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each year end and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

2.7. 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 they are no longer at the discretion of the company.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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London Capital Land Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 August 2024	1,630,000

As at 31 July 2025	1,630,000

Provision
As at 1 August 2024	-
Added in period	537,050

As at 31 July 2025	537,050

Net Book Value
As at 31 July 2025	1,092,950

As at 1 August 2024	1,630,000

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by participating interests	210,000	110,000
Other debtors	4,032,563	16,565,334

	4,242,563	16,675,334

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,006	-
Other loans	14,438,931	18,500,626
Other creditors	39,913	6,700
Taxation and social security	28,072	20,295

	14,507,922	18,527,621

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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