2022-11-012023-10-312023-10-31falseSC439738CORE CITI OFFICES LTD2024-07-3055900iso4217:GBPxbrli:pureSC4397382022-11-01SC4397382023-10-31SC4397382022-11-012023-10-31SC4397382021-11-01SC4397382022-10-31SC4397382021-11-012022-10-31SC439738bus:SmallEntities2022-11-012023-10-31SC439738bus:AuditExempt-NoAccountantsReport2022-11-012023-10-31SC439738bus:FullAccounts2022-11-012023-10-31SC439738bus:PrivateLimitedCompanyLtd2022-11-012023-10-31SC439738core:WithinOneYear2023-10-31SC439738core:AfterOneYear2023-10-31SC439738core:WithinOneYear2022-10-31SC439738core:AfterOneYear2022-10-31SC439738core:ShareCapital2023-10-31SC439738core:SharePremium2023-10-31SC439738core:RevaluationReserve2023-10-31SC439738core:OtherReservesSubtotal2023-10-31SC439738core:RetainedEarningsAccumulatedLosses2023-10-31SC439738core:ShareCapital2022-10-31SC439738core:SharePremium2022-10-31SC439738core:RevaluationReserve2022-10-31SC439738core:OtherReservesSubtotal2022-10-31SC439738core:RetainedEarningsAccumulatedLosses2022-10-31SC439738core:LandBuildings2023-10-31SC439738core:PlantMachinery2023-10-31SC439738core:Vehicles2023-10-31SC439738core:FurnitureFittings2023-10-31SC439738core:OfficeEquipment2023-10-31SC439738core:NetGoodwill2023-10-31SC439738core:IntangibleAssetsOtherThanGoodwill2023-10-31SC439738core:ListedExchangeTraded2023-10-31SC439738core:UnlistedNon-exchangeTraded2023-10-31SC439738core:LandBuildings2022-10-31SC439738core:PlantMachinery2022-10-31SC439738core:Vehicles2022-10-31SC439738core:FurnitureFittings2022-10-31SC439738core:OfficeEquipment2022-10-31SC439738core:NetGoodwill2022-10-31SC439738core:IntangibleAssetsOtherThanGoodwill2022-10-31SC439738core:ListedExchangeTraded2022-10-31SC439738core:UnlistedNon-exchangeTraded2022-10-31SC439738core:LandBuildings2022-11-012023-10-31SC439738core:PlantMachinery2022-11-012023-10-31SC439738core:Vehicles2022-11-012023-10-31SC439738core:FurnitureFittings2022-11-012023-10-31SC439738core:OfficeEquipment2022-11-012023-10-31SC439738core:NetGoodwill2022-11-012023-10-31SC439738core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-31SC439738core:ListedExchangeTraded2022-11-012023-10-31SC439738core:UnlistedNon-exchangeTraded2022-11-012023-10-31SC439738core:MoreThanFiveYears2022-11-012023-10-31SC439738core:Non-currentFinancialInstruments2023-10-31SC439738core:Non-currentFinancialInstruments2022-10-31SC439738dpl:CostSales2022-11-012023-10-31SC439738dpl:DistributionCosts2022-11-012023-10-31SC439738core:LandBuildings2022-11-012023-10-31SC439738core:PlantMachinery2022-11-012023-10-31SC439738core:Vehicles2022-11-012023-10-31SC439738core:FurnitureFittings2022-11-012023-10-31SC439738core:OfficeEquipment2022-11-012023-10-31SC439738dpl:AdministrativeExpenses2022-11-012023-10-31SC439738core:NetGoodwill2022-11-012023-10-31SC439738core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-31SC439738dpl:GroupUndertakings2022-11-012023-10-31SC439738dpl:ParticipatingInterests2022-11-012023-10-31SC439738dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-31SC439738core:ListedExchangeTraded2022-11-012023-10-31SC439738dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-31SC439738core:UnlistedNon-exchangeTraded2022-11-012023-10-31SC439738dpl:CostSales2021-11-012022-10-31SC439738dpl:DistributionCosts2021-11-012022-10-31SC439738core:LandBuildings2021-11-012022-10-31SC439738core:PlantMachinery2021-11-012022-10-31SC439738core:Vehicles2021-11-012022-10-31SC439738core:FurnitureFittings2021-11-012022-10-31SC439738core:OfficeEquipment2021-11-012022-10-31SC439738dpl:AdministrativeExpenses2021-11-012022-10-31SC439738core:NetGoodwill2021-11-012022-10-31SC439738core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-31SC439738dpl:GroupUndertakings2021-11-012022-10-31SC439738dpl:ParticipatingInterests2021-11-012022-10-31SC439738dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-31SC439738core:ListedExchangeTraded2021-11-012022-10-31SC439738dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-31SC439738core:UnlistedNon-exchangeTraded2021-11-012022-10-31SC439738core:NetGoodwill2023-10-31SC439738core:IntangibleAssetsOtherThanGoodwill2023-10-31SC439738core:LandBuildings2023-10-31SC439738core:PlantMachinery2023-10-31SC439738core:Vehicles2023-10-31SC439738core:FurnitureFittings2023-10-31SC439738core:OfficeEquipment2023-10-31SC439738core:AfterOneYear2023-10-31SC439738core:WithinOneYear2023-10-31SC439738core:ListedExchangeTraded2023-10-31SC439738core:UnlistedNon-exchangeTraded2023-10-31SC439738core:ShareCapital2023-10-31SC439738core:SharePremium2023-10-31SC439738core:RevaluationReserve2023-10-31SC439738core:OtherReservesSubtotal2023-10-31SC439738core:RetainedEarningsAccumulatedLosses2023-10-31SC439738core:NetGoodwill2022-10-31SC439738core:IntangibleAssetsOtherThanGoodwill2022-10-31SC439738core:LandBuildings2022-10-31SC439738core:PlantMachinery2022-10-31SC439738core:Vehicles2022-10-31SC439738core:FurnitureFittings2022-10-31SC439738core:OfficeEquipment2022-10-31SC439738core:AfterOneYear2022-10-31SC439738core:WithinOneYear2022-10-31SC439738core:ListedExchangeTraded2022-10-31SC439738core:UnlistedNon-exchangeTraded2022-10-31SC439738core:ShareCapital2022-10-31SC439738core:SharePremium2022-10-31SC439738core:RevaluationReserve2022-10-31SC439738core:OtherReservesSubtotal2022-10-31SC439738core:RetainedEarningsAccumulatedLosses2022-10-31SC439738core:NetGoodwill2021-11-01SC439738core:IntangibleAssetsOtherThanGoodwill2021-11-01SC439738core:LandBuildings2021-11-01SC439738core:PlantMachinery2021-11-01SC439738core:Vehicles2021-11-01SC439738core:FurnitureFittings2021-11-01SC439738core:OfficeEquipment2021-11-01SC439738core:AfterOneYear2021-11-01SC439738core:WithinOneYear2021-11-01SC439738core:ListedExchangeTraded2021-11-01SC439738core:UnlistedNon-exchangeTraded2021-11-01SC439738core:ShareCapital2021-11-01SC439738core:SharePremium2021-11-01SC439738core:RevaluationReserve2021-11-01SC439738core:OtherReservesSubtotal2021-11-01SC439738core:RetainedEarningsAccumulatedLosses2021-11-01SC439738core:AfterOneYear2022-11-012023-10-31SC439738core:WithinOneYear2022-11-012023-10-31SC439738core:Non-currentFinancialInstrumentscore:CostValuation2022-11-012023-10-31SC439738core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-012023-10-31SC439738core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-012023-10-31SC439738core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-012023-10-31SC439738core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-012023-10-31SC439738core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-012023-10-31SC439738core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-012023-10-31SC439738core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-31SC439738core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-31SC439738core:Non-currentFinancialInstrumentscore:CostValuation2023-10-31SC439738core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-31SC439738core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-31SC439738core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-31SC439738core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-31SC439738core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-31SC439738core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-31SC439738core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-31SC439738core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-31SC439738core:Non-currentFinancialInstrumentscore:CostValuation2022-10-31SC439738core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-10-31SC439738core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-10-31SC439738core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-10-31SC439738core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-10-31SC439738core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-10-31SC439738core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-10-31SC439738core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-10-31SC439738core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-10-31SC439738bus:Director12022-11-012023-10-31SC439738core:FurnitureFittingsToolsEquipment2022-10-31SC439738core:FurnitureFittingsToolsEquipment2022-11-012023-10-31SC439738core:FurnitureFittingsToolsEquipment2023-10-31

CORE CITI OFFICES LTD

Registered Number
SC439738
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2023

CORE CITI OFFICES LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

KEANE, Robert Antony

Registered Address

19 Adelphi
Merchant Quarter
Aberdeen
AB11 5BL

Registered Number

SC439738 (Scotland)
CORE CITI OFFICES LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Called up share capital not paid33
Fixed assets
Tangible assets310,30714,961
10,30714,961
Current assets
Stocks45050
Debtors93,03185,637
Cash at bank and on hand817275
93,89885,962
Creditors amounts falling due within one year5(22,179)(20,660)
Net current assets (liabilities)71,72265,305
Total assets less current liabilities82,02980,266
Creditors amounts falling due after one year6(74,517)(74,899)
Net assets7,5125,367
Capital and reserves
Called up share capital33
Profit and loss account7,5095,364
Shareholders' funds7,5125,367
The financial statements were approved and authorised for issue by the Director on 30 July 2024, and are signed on its behalf by:
KEANE, Robert Antony
Director
Registered Company No. SC439738
CORE CITI OFFICES LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings10
Office Equipment10
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 November 2226,77610,31137,087
Additions-468468
Disposals-(3,761)(3,761)
At 31 October 2326,7767,01833,794
Depreciation and impairment
At 01 November 2215,9436,18322,126
Charge for year1,5111,1032,614
On disposals-(1,253)(1,253)
At 31 October 2317,4546,03323,487
Net book value
At 31 October 239,32298510,307
At 31 October 2210,8334,12814,961
4.Stocks

2023

2022

££
Work in progress5050
Total5050
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables4324,939
Taxation and social security18,33413,380
Other creditors3,0131,942
Accrued liabilities and deferred income400399
Total22,17920,660
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts10,43711,351
Other creditors64,08063,548
Total74,51774,899