CGS Property Developments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC829509

		31 March 2026
	Notes	£	£
FIXED ASSETS
Investment Properties	4		141,892

			141,892
CURRENT ASSETS
Cash at bank and in hand		11,532

		11,532
Creditors: Amounts Falling Due Within One Year	5	(36,507 )

NET CURRENT ASSETS (LIABILITIES)			(24,975 )

TOTAL ASSETS LESS CURRENT LIABILITIES			116,917

Creditors: Amounts Falling Due After More Than One Year	6		(122,400 )

NET LIABILITIES			(5,483 )

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			(5,484 )

SHAREHOLDERS' FUNDS			(5,483)

Page 1

Page 2

CGS Property Developments Limited

Balance Sheet (continued)

As At 31 March 2026

For the period ending 31 March 2026 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

Mr Lewis Page

Director

19/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

CGS Property Developments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC829509 . The registered office is 100f Saughton Road North, Edinburgh, City Of Edinburgh, EH12 7JN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Investment Property

	31 March 2026
	£
Fair Value
As at 20 November 2024	-
Additions	139,110
Fair value adjustments	2,782

As at 31 March 2026	141,892

5. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Other creditors	36,507

6. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026
	£
Bank loans	122,400

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CGS Property Developments Limited

Notes to the Financial Statements (continued)

For the Period 20 November 2024 to 31 March 2026

7. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	1

8. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is LJP Holdings Limited . LJP Holdings Limited was incorporated in Scotland. The ultimate controlling party is Lewis Page who controls 100% of the shares of LJP Holdings Limited.

10. Charges

At the balance sheet date the following charges were outstanding:

Lendinvest Security Trustees Limited holds two charges over the properties and assets held within the company.

Lendinvest BTL Limited holds one charge over one of the properties held within the company.