REGISTERED NUMBER: 12033851 (England and Wales)

LONDON AND CITY INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C Mouyiaris

Mr S Theodoulou

REGISTERED OFFICE:

41 High Street

Southgate

London

N14 6LD

REGISTERED NUMBER:

12033851 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Property, plant and equipment

4

2,421

3,082

Investment property

5

700,000

700,000

702,421

703,082

CURRENT ASSETS

Cash at bank and in hand

3,786

7,422

CREDITORS

Amounts falling due within one year

6

100,726

107,102

NET CURRENT LIABILITIES

(96,940

)

(99,680

)

TOTAL ASSETS LESS CURRENT LIABILITIES

605,481

603,402

CREDITORS

Amounts falling due after more than one year

7

(433,500

)

(433,500

)

PROVISIONS FOR LIABILITIES

(42,041

)

(42,167

)

NET ASSETS

129,940

127,735

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

124,741

124,741

Retained earnings

5,099

2,894

SHAREHOLDERS' FUNDS

129,940

127,735

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by:

Mr C Mouyiaris - Director

1.	STATUTORY INFORMATION

London And City Investments 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

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 July 2024

and 30 June 2025

4,404

DEPRECIATION

At 1 July 2024

1,322

Charge for year

661

At 30 June 2025

1,983

NET BOOK VALUE

At 30 June 2025

2,421

At 30 June 2024

3,082

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

and 30 June 2025

700,000

NET BOOK VALUE

At 30 June 2025

700,000

At 30 June 2024

700,000

Fair value at 30 June 2025 is represented by:

£

Valuation in 2023

166,322

Cost

533,678

700,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Taxation and social security

399

962

Other creditors

100,327

106,140

100,726

107,102

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

433,500

433,500

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

433,500

433,500

8.

RESERVES

Revaluation

reserve

£

At 1 July 2024

and 30 June 2025

124,741