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Registered number: 11745178
City Mechanical Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
City Mechanical Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
City Mechanical Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11745178

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,269 |  | 889
|  |  | 3,269 |  | 889
CURRENT ASSETS
Stocks | 5 | - |  | 24,008 |
Debtors | 6 | 827,298 |  | 475,276 |
Cash at bank and in hand |  | 147,310 |  | 63,176 |
|  | 974,608 |  | 562,460 |
Creditors: Amounts Falling Due Within One Year | 7 | (876,042 ) |  | (467,300 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 98,566 |  | 95,160
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 101,835 |  | 96,049
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (817 ) |  | (222 )
NET ASSETS |  |  | 101,018 |  | 95,827
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 101,016 |  | 95,825
SHAREHOLDERS' FUNDS |  |  | 101,018 |  | 95,827

Page 1
Page 2
City Mechanical Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Thomas Egan Director | Mr James Kitchen Director
10 September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
City Mechanical Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
City Mechanical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11745178 . The registered office is 4 Gamma House , Culpeper Close , Medway City Estate, Rochester, Kent , ME2 4HU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
City Mechanical Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 2)
6 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | - | 1,041 | 1,041
Additions | 530 | 2,452 | 2,982
As at 31 March 2025 | 530 | 3,493 | 4,023
Depreciation
As at 1 April 2024 | - | 152 | 152
Provided during the period | 121 | 481 | 602
As at 31 March 2025 | 121 | 633 | 754
Net Book Value
As at 31 March 2025 | 409 | 2,860 | 3,269
As at 1 April 2024 | - | 889 | 889

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 24,008

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 779,749 |  | 378,815
Prepayments and accrued income | 14,229 |  | 1,125
VAT | 33,320 |  | 7,669
Other taxes and social security | - |  | 87,667
| 827,298 |  | 475,276

Page 4
Page 5
City Mechanical Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 725,298 |  | 336,291
Corporation tax | 17,512 |  | 31,719
Other taxes and social security | 4,665 |  | -
Other creditors | 37,155 |  | 3,976
Accruals and deferred income | 43,142 |  | -
Amounts owed to group undertakings | 40,614 |  | 314
Amounts owed to parent undertaking | 7,656 |  | -
Amounts owed to participating interests | - |  | 95,000
| 876,042 |  | 467,300

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 817 |  | 222

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Related Party Transactions
At the year end the company owed the following amounts to companies under common control:-
City Air Conditioning Ltd £40,300 (2024: £95,000)
City Facilities Ltd £314 (2024: £314)
At the year end the company owed £7,655 (2024: Nil) to it's parent company.
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is City Contractors Ltd. City Contractors Ltd was incorporated in England. The ultimate controlling party is Mr T Egan and Mr J Kitchen who control 100% of the shares of City Contractors Ltd .
Page 5