REGISTERED NUMBER: 13287532 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

CLTV Property Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr W C Lam

Mr T Q Vien

REGISTERED OFFICE:

38 Sorrel Place

Stoke Gifford

BS348AR

REGISTERED NUMBER:

13287532 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

477

562

Investment property

5

540,000

467,899

540,477

468,461

CURRENT ASSETS

Debtors

6

201

238

Cash at bank

5,474

2,988

5,675

3,226

CREDITORS

Amounts falling due within one year

7

476,022

477,045

NET CURRENT LIABILITIES

(470,347

)

(473,819

)

TOTAL ASSETS LESS CURRENT LIABILITIES

70,130

(5,358

)

PROVISIONS FOR LIABILITIES

14,995

-

NET ASSETS/(LIABILITIES)

55,135

(5,358

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Revaluation reserve

9

72,101

-

Retained earnings

9

(17,066

)

(5,458

)

SHAREHOLDERS' FUNDS

55,135

(5,358

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 8th September 2026 and were signed on its behalf by:

Mr T Q Vien - Director

1.	STATUTORY INFORMATION

CLTV Property Group Ltd 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.

The financial statements are presented in sterling (£), which is the functional currency of the company.

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 - 15% 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.

Going concern

The company is reliant on the support of the directors and shareholders. Having made appropriate enquiries, the directors have considered the future cashflow of the company and are not aware of any reason why the company will not be able to meet its liabilities as they fall due for the foreseeable future. As a result, the directors have adopted the going concern basis.

Cash & cash equivalents

Cash comprises cash on hand and demand deposits.

Cash equivalents comprise short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

Judgements and estimates

Property valuation is based on directors' estimates using market assumptions and is subject to uncertainty.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST OR VALUATION

At 1st April 2025

and 31st March 2026

755

DEPRECIATION

At 1st April 2025

193

Charge for year

85

At 31st March 2026

278

NET BOOK VALUE

At 31st March 2026

477

At 31st March 2025

562

Cost or valuation at 31st March 2026 is represented by:

Plant and

machinery

£

Cost

755

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2025

467,899

Revaluations

72,101

At 31st March 2026

540,000

NET BOOK VALUE

At 31st March 2026

540,000

At 31st March 2025

467,899

Fair value at 31st March 2026 is represented by:

£

Valuation in 2026

72,101

Cost

467,899

540,000

If Investment property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

467,899

467,899

Investment property was valued on an open market basis on 31st March 2026 by the Director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

29

87

Prepayments

172

151

201

238

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

2,600

2,988

Directors' current accounts

472,252

472,923

Accruals and deferred income

1,170

1,134

476,022

477,045

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1st April 2025

(5,458

)

-

(5,458

)

Profit for the year

60,493

60,493

Assets revalued in period

(72,101

)

72,101

-

At 31st March 2026

(17,066

)

72,101

55,035