REGISTERED NUMBER: 10637008 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Gold Lion Ventures Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Nusarat

Mrs M Waid

REGISTERED OFFICE:

24 Windsor Road

Slough

Berkshire

SL1 2EJ

REGISTERED NUMBER:

10637008 (England and Wales)

FIXED ASSETS

Tangible assets

4

28,761

35,951

Investment property

5

9,128,407

3,780,000

9,157,168

3,815,951

CURRENT ASSETS

Debtors

6

8,670

290,825

Cash at bank

95,700

16,107

104,370

306,932

CREDITORS

Amounts falling due within one year

7

2,138,430

91,685

NET CURRENT (LIABILITIES)/ASSETS

(2,034,060

)

215,247

TOTAL ASSETS LESS CURRENT LIABILITIES

7,123,108

4,031,198

CREDITORS

Amounts falling due after more than one year

8

(5,595,345

)

(2,665,103

)

PROVISIONS FOR LIABILITIES

10

(355,000

)

(355,000

)

NET ASSETS

1,172,763

1,011,095

CAPITAL AND RESERVES

Called up share capital

11

100

100

Revaluation reserve

12

880,104

880,104

Retained earnings

12

292,559

130,891

SHAREHOLDERS' FUNDS

1,172,763

1,011,095

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

M Nusarat - Director

1.	STATUTORY INFORMATION

Gold Lion Ventures 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.

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 etc

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 September 2024

and 31 August 2025

87,773

DEPRECIATION

At 1 September 2024

51,822

Charge for year

7,190

At 31 August 2025

59,012

NET BOOK VALUE

At 31 August 2025

28,761

At 31 August 2024

35,951

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

3,780,000

Additions

5,348,407

At 31 August 2025

9,128,407

NET BOOK VALUE

At 31 August 2025

9,128,407

At 31 August 2024

3,780,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2023

1,375,534

Cost

7,752,873

9,128,407

The 2023 valuations were made by the Director, on an open market value for existing use basis.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

8,670

43

Amounts owed by participating interests

-

290,782

8,670

290,825

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts (see note 9)

7,459

10,000

Hire purchase contracts

7,500

10,000

Trade creditors

40,104

15,119

Amounts owed to participating interests

2,026,775

-

Other creditors

56,592

56,566

2,138,430

91,685

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans (see note 9)

5,595,345

2,657,603

Hire purchase contracts

-

7,500

5,595,345

2,665,103

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

5,595,345

2,649,495

9.

LOANS

An analysis of the maturity of loans is given below:

31.8.25

31.8.24

£

£

Amounts falling due within one year or on demand:

Bank loans

7,459

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

8,108

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

5,595,345

2,649,495

10.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

355,000

355,000

Deferred

tax

£

Balance at 1 September 2024

355,000

Balance at 31 August 2025

355,000

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

12.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 September 2024

130,891

880,104

1,010,995

Profit for the year

161,668

161,668

At 31 August 2025

292,559

880,104

1,172,663

Investment property revaluation reserve

Revaluation reserves are from the revaluation of investment properties which will not become distributable

until the realisation of these gains.

Profit and loss account

This represents the accumulation of distributable reserves.

13.	RELATED PARTY DISCLOSURES

Related party transactions are considered to be concluded under normal market conditions. The

Company has therefore taken advantage of the reduced disclosures available under FRS 102 Section

1A.

Included in other debtors is an amount of £2,026,775 (2024: £290,782) due from Sisma Developments

Limited, a company in which Mr Nusarat is also a director.

Included in other creditors is an amount due to Mr Nusurat of £37,303 (2024: £53,322).

14.	ULTIMATE CONTROLLING PARTY

The company's ultimate controlling party is the director, Mr Nusarat, by virtue of his ownership of 100% of

the issued share capital in the company.