BUILD IT CLICK BY CLICK GROUP LTD

Company Registration Number:
12344719 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

BUILD IT CLICK BY CLICK GROUP LTD

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

BUILD IT CLICK BY CLICK GROUP LTD

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Investments: 3 0 7,730,822
Total fixed assets: 0 7,730,822
Current assets
Debtors: 4 8,849,437 1,126,915
Cash at bank and in hand: 5,408 7,139
Total current assets: 8,854,845 1,134,054
Creditors: amounts falling due within one year:   (130,003) (131,512)
Net current assets (liabilities): 8,724,842 1,002,542
Total assets less current liabilities: 8,724,842 8,733,364
Creditors: amounts falling due after more than one year: 5 (9,083,184) (8,800,722)
Total net assets (liabilities): (358,342) (67,358)
Capital and reserves
Called up share capital: 1 1
Profit and loss account: (358,343) (67,359)
Shareholders funds: (358,342) (67,358)

The notes form part of these financial statements

BUILD IT CLICK BY CLICK GROUP LTD

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 05 August 2026
and signed on behalf of the board by:

Name: Xiaojuan Wang
Status: Director

The notes form part of these financial statements

BUILD IT CLICK BY CLICK GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Cost includes costs directly attributable to making the asset capable of operating as intended by management. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss. Depreciation on assets is calculated using the straight-line method to allocate their cost or revalued amounts to their residual values over their estimated lives, as follows: Plant and machinery: 10 years Motor vehicles: 5 years Office equipment: 4 years Land and buildings: Not depreciated

Other accounting policies

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.

BUILD IT CLICK BY CLICK GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 0 1

BUILD IT CLICK BY CLICK GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Fixed investments

Cost at 31 December 2024 £7,730,822 Disposals during the year (£7,730,822) Cost at 31 December 2025 £0

BUILD IT CLICK BY CLICK GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 8,849,437 1,118,615

BUILD IT CLICK BY CLICK GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Creditors: amounts falling due after more than one year note

2025 2024 £ £ Amounts owed to related parties 6,581,915 6,581,915 Other creditors 2,501,269 2,218,807 9,083,184 8,800,722

BUILD IT CLICK BY CLICK GROUP LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Related party transactions

Name of the related party: Founders Base Development UK Ltd
Relationship:
Affiliated companies within the same group
Description of the Transaction: The company lent money to its affiliate for trading and investment purposes.
£
Balance at 01 January 2025 676,000
Balance at 31 December 2025 676,000
Name of the related party: Ziran Education Foundation
Relationship:
Affiliated companies within the same group
Description of the Transaction: The company lent money to its parent company for trading and investment purposes including for the purchase of land and buildings.
£
Balance at 01 January 2025 7,054,822
Balance at 31 December 2025 7,054,822