REGISTERED NUMBER: 08514267 (England and Wales)

City Builders (UK) Ltd.

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

Notes to the financial statements

5

Directors:

F Calitri

L Calitri

Registered office:

8 Priory Gardens

Chesterton

Peterborough

PE7 3UB

Registered number:

08514267 (England and Wales)

Accountants:

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of City Builders (UK) Ltd. for the year ended 31 March 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of City Builders (UK) Ltd., as a body, in accordance with the terms of our engagement letter dated 4 July 2024. Our work has been undertaken solely to prepare for your approval the financial statements of City Builders (UK) Ltd. and state those matters that we have agreed to state to the Board of Directors of City Builders (UK) Ltd., as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than City Builders (UK) Ltd. and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that City Builders (UK) Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of City Builders (UK) Ltd.. You consider that City Builders (UK) Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of City Builders (UK) Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

29 October 2025

Fixed assets

Tangible assets

5

17,218

29,482

Current assets

Stocks

1,050,358

510,218

Debtors

6

7,960

8,689

Cash at bank

144,457

343,047

1,202,775

861,954

Creditors

Amounts falling due within one year

7

1,053,392

716,506

Net current assets

149,383

145,448

Total assets less current liabilities

166,601

174,930

Creditors

Amounts falling due after more than one year

8

(6,667

)

(16,667

)

Provisions for liabilities

(4,304

)

(7,370

)

Net assets

155,630

150,893

Capital and reserves

Called up share capital

10

10

Retained earnings

155,620

150,883

155,630

150,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2025 and were signed on its behalf by:

L Calitri - Director

F Calitri - Director

1.	Statutory information

City Builders (UK) Ltd. 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding value added tax and other sales taxes.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	Employees and directors

The average number of employees during the year was 4 (2024 - 4 ) .

5.	Tangible fixed assets

Plant &

Motor

Machinery

vehicles

Totals

£

£

£

Cost

At 1 April 2024

and 31 March 2025

44,042

36,535

80,577

Depreciation

At 1 April 2024

29,503

21,592

51,095

Charge for year

8,528

3,736

12,264

At 31 March 2025

38,031

25,328

63,359

Net book value

At 31 March 2025

6,011

11,207

17,218

At 31 March 2024

14,539

14,943

29,482

6.

Debtors: amounts falling due within one year

2025

2024

£

£

VAT

7,960

8,689

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bounce back loan

10,000

10,000

Trade creditors

37,365

21,670

Tax

26,629

25,751

Social security & other taxes

1,255

4,119

Wages payable

-

3,445

Pensions payable

66

-

Other creditors

4,477

3,234

Directors' loan accounts

952,389

645,487

Deferred income

18,000

-

Accrued expenses

3,211

2,800

1,053,392

716,506

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bounce back loan

6,667

16,667

9.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£