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Registered Number: 13613106


 

 

 

CTW PROPERTY HOLDING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2025

End date: 30 September 2026

CTW PROPERTY HOLDING LTD
Contents Page
For the year ended 30 September 2026
Directors Wai Ming LUI
Tak Ching WONG
Registered Number 13613106
Registered Office 91 Princess Street,
Manchester
Manchester
Greater Manchester,
M1 4HT
Accountants JOSBEN ACCOUNTANCY LIMITED
30 BONCHURCH CLOSE
BASSETT GREEN
SOUTHAMPTON
SO16 3EH
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 September 2026.
Principal activities
Principal activity of the company during the financial year was of letting and operating of own or leased real estate
Directors
The directors who served the company throughout the year were as follows:
Wai Ming LUI
Tak Ching WONG
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Wai Ming LUI
Director

Date approved: 12 October 2026
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
JOSBEN ACCOUNTANCY LIMITED
30 September 2026



....................................................

JOSBEN ACCOUNTANCY LIMITED
30 BONCHURCH CLOSE
BASSETT GREEN
SOUTHAMPTON
SO16 3EH
12 October 2026
3
 
 		 Notes
 		 2026
£		   2025
£
Fixed assets      
Tangible fixed assets 3 508,769    508,769 
508,769    508,769 
Current assets      
Cash at bank and in hand 49,408    27,185 
Creditors: amount falling due within one year 4 (22,810)   (12,598)
Net current assets 26,598    14,587 
 
Total assets less current liabilities 535,367    523,356 
Creditors: amount falling due after more than one year 5 (499,356)   (499,356)
Net assets 36,011    24,000 
 

Capital and reserves 		     
Called up share capital 2    2 
Profit and loss account 36,009    23,998 
Shareholders' funds 36,011    24,000 
 


For the year ended 30 September 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the board of directors on 12 October 2026 and were signed on its behalf by:


-------------------------------
Wai Ming LUI
Director
4
General Information
CTW PROPERTY HOLDING LTD is a private company, limited by shares, registered in , registration number 13613106, registration address 91 Princess Street,, Manchester, Manchester, Greater Manchester,, M1 4HT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the year was 1 (2025 : 1).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 01 October 2025 508,769    508,769 
Additions -    - 
Disposals -    - 
At 30 September 2026 508,769    508,769 
Depreciation
At 01 October 2025 -    - 
Charge for year -    - 
On disposals -    - 
At 30 September 2026 -    - 
Net book values
Closing balance as at 30 September 2026 508,769    508,769 
Opening balance as at 01 October 2025 508,769    508,769 


4.

Creditors: amount falling due within one year

2026
£		   2025
£
Corporation Tax 2,817    2,429 
Other Creditors 19,993    10,169 
22,810    12,598 

5.

Creditors: amount falling due after more than one year

2026
£		   2025
£
Directors' Loan Accounts 499,356    499,356 
499,356    499,356 

5