{"url_path":"/sec/nwgl/10-k/2026/item-17","section_key":"item-17","section_title":"Item 17 **","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1948294/0001493152-26-019023-index.html","accession_number":"0001493152-26-019023","cik":"0001948294","ticker":"NWGL","issuer_name":"CL Workshop Group Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1948294/0001493152-26-019023-index.html","primary_entity_key":"0001948294","primary_entity_name":"CL Workshop Group Ltd"},"word_count":15,"has_tables":true,"body_markdown":"**ITEM\n17.**\n**FINANCIAL\nSTATEMENTS**\n\n \n\nWe\nhave elected to provide financial statements pursuant to Item 18."}