REGISTERED NUMBER: 10497026 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

CCL LONDON HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I Heinrich

Mr S D Saltoun

REGISTERED OFFICE:

7 Stean Street

London

E8 4ED

REGISTERED NUMBER:

10497026 (England and Wales)

ACCOUNTANTS:

Melinek Fine LLP

Chartered Accountants

First Floor, Winston House

349 Regents Park Road

London

N3 1DH

FIXED ASSETS

Investments

4

2

2

Investment property

5

1,250,000

1,250,000

1,250,002

1,250,002

CURRENT ASSETS

Debtors

6

-

345,454

Cash at bank

6,348

12,068

6,348

357,522

CREDITORS

Amounts falling due within one year

7

342,108

684,547

NET CURRENT LIABILITIES

(335,760

)

(327,025

)

TOTAL ASSETS LESS CURRENT LIABILITIES

914,242

922,977

CREDITORS

Amounts falling due after more than one year

8

471,375

539,073

NET ASSETS

442,867

383,904

CAPITAL AND RESERVES

Called up share capital

2

2

Other reserves

9

395,622

395,622

Profit and loss account

9

47,243

(11,720

)

442,867

383,904

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

Mr I Heinrich - Director

1.	STATUTORY INFORMATION

CCL London Holdings 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual

provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost unless they are classified as receivable within one year in which case they are measured at the undiscounted amount of the cash or other consideration expected to be received net of impairment.

Financial liabilities that are classified as payable within one year are subsequently measured at the undiscounted amount of the cash or other consideration expected to be paid.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an

enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset or settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST OR VALUATION

At 1 April 2025

and 31 March 2026

2

NET BOOK VALUE

At 31 March 2026

2

At 31 March 2025

2

Cost or valuation at 31 March 2026 is represented by:

Shares in

group

undertaking

£

Valuation in 2024

(19,777

)

Cost

19,779

2

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

1,250,000

NET BOOK VALUE

At 31 March 2026

1,250,000

At 31 March 2025

1,250,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2020

395,622

Cost

854,378

1,250,000

Investment Property was valued on an open market basis on 31 March 2026 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

-

345,454

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

67,332

66,966

Amounts owed to group undertakings

254,546

600,000

Taxation and social security

19,630

16,981

Other creditors

600

600

342,108

684,547

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Included in the creditors is an interest only bank loan with Barclays, secured on 3-11 Stean street, London, E8 4ED. During the year interest of £40,495 (2025: £50,525) was charged on this loan. The loan is fully repayable on 29 September 2032.

9.

RESERVES

Profit

and loss

Other

account

reserves

Totals

£

£

£

At 1 April 2025

(11,720

)

395,622

383,902

Profit for the year

758,963

758,963

Dividends

(700,000

)

(700,000

)

At 31 March 2026

47,243

395,622

442,865

10.	RELATED PARTY DISCLOSURES

The company is owned equally by SDSN Holdings Ltd and SFH Holdings Ltd, of which Mr S Saltoun and Mr I Heinrich are directors and sole shareholders, respectively.

At 31 March 2026 the company owes £245,546 (2025: owed £345,454) to (2025; from) Cardonet Consultancy Limied, its subsidiary. The company owes £Nil (2025: 300,000) to SDSN Holdings Ltd and £Nil (2025: 300,000) to SFH Holdings Ltd. All loans are non-interest bearing, unsecured and repayable on demand.