REGISTERED NUMBER: 09801577 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

CTC Holding Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs Feng Liu

REGISTERED OFFICE:

26-28

Victoria Parade

London

SE10 9FR

REGISTERED NUMBER:

09801577 (England and Wales)

ACCOUNTANTS:

Wilson & Co

Chartered Certified Accountants

3rd Floor

9 St. Clare Street

London

EC3N 1LQ

FIXED ASSETS

Tangible assets

4

1,772,850

1,779,267

Investments

5

-

100,000

1,772,850

1,879,267

CURRENT ASSETS

Debtors

6

2,762

13,479

Cash at bank

50,377

80,046

53,139

93,525

CREDITORS

Amounts falling due within one year

7

879,715

730,376

NET CURRENT LIABILITIES

(826,576

)

(636,851

)

TOTAL ASSETS LESS CURRENT LIABILITIES

946,274

1,242,416

CREDITORS

Amounts falling due after more than one year

8

(753,904

)

(830,560

)

PROVISIONS FOR LIABILITIES

9

(48,217

)

(48,217

)

NET ASSETS

144,153

363,639

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

10

144,650

144,650

Retained earnings

(597

)

218,889

144,153

363,639

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 August 2026 and were signed by:

Mrs Feng Liu - Director

1.	STATUTORY INFORMATION

CTC Holding 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 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.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, loans to related companies and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, and loans from bank, director and related companies, are initially recognized at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortized cost, using the effective interest method.

Share capital

Financial instruments issued by the company are classified as equity only to the extent that they do not meet the definition of a financial liability or financial asset.

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 4 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 December 2024

1,758,000

76,519

54,270

9,905

1,898,694

Additions

-

-

216

2,498

2,714

At 30 November 2025

1,758,000

76,519

54,486

12,403

1,901,408

DEPRECIATION

At 1 December 2024

-

73,384

40,123

5,920

119,427

Charge for year

-

1,636

6,482

1,013

9,131

At 30 November 2025

-

75,020

46,605

6,933

128,558

NET BOOK VALUE

At 30 November 2025

1,758,000

1,499

7,881

5,470

1,772,850

At 30 November 2024

1,758,000

3,135

14,147

3,985

1,779,267

Cost or valuation at 30 November 2025 is represented by:

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

Valuation in 2023

1,758,000

76,519

52,226

7,519

1,894,264

Valuation in 2024

-

-

2,044

2,386

4,430

Valuation in 2025

-

-

216

2,498

2,714

1,758,000

76,519

54,486

12,403

1,901,408

Leasehold properties were valued on revalued basis on 30 November 2023 by surveyor .

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2024

100,000

Additions

100,000

Disposals

(200,000

)

At 30 November 2025

-

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

100,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Tax

-

3,006

VAT

1,496

4,713

Prepayments

1,266

5,760

2,762

13,479

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other loans

790,782

637,958

Trade creditors

2,239

5,575

Tax

(13

)

-

Other creditors

(223

)

(87

)

Directors' current accounts

86,440

86,440

Accrued expenses

490

490

879,715

730,376

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Other Loan

753,904

830,560

Amounts falling due in more than five years:

Repayable by instalments

Other Loan

753,904

830,560

9.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

48,217

48,217

Deferred

tax

£

Balance at 1 December 2024

48,217

Balance at 30 November 2025

48,217

10.

RESERVES

Revaluation

reserve

£

At 1 December 2024

and 30 November 2025

144,650

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

Mrs Feng Liu

Balance outstanding at start of year

(86,440

)

(86,440

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(86,440

)

(86,440

)