City Consulting (York) LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC400744

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		132,000		132,000
Tangible Assets	5		183,334		173,770

			315,334		305,770
CURRENT ASSETS
Debtors	6	94,988		85,279
Cash at bank and in hand		34,841		34,857

		129,829		120,136
Creditors: Amounts Falling Due Within One Year	7	(208,550 )		(177,274 )

NET CURRENT ASSETS (LIABILITIES)			(78,721 )		(57,138 )

TOTAL ASSETS LESS CURRENT LIABILITIES			236,613		248,632

Creditors: Amounts Falling Due After More Than One Year	8		(105,595 )		(136,302 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			131,018		112,330

REPRESENTED BY:
Equity
Members' other interests
Members' capital		71,557		52,869
Other reserves		59,461		59,461

			131,018		112,330

TOTAL MEMBERS' INTEREST
Amounts due from members			(33,623)		-
Members' other interests			131,018		112,330

			97,395		112,330

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City Consulting (York) LLP

Balance Sheet (continued)

As At 5 April 2025

For the year ending 5 April 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Nicolas Read

Designated Member

12 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

City Consulting (York) LLP is a limited liability partnership, incorporated in England & Wales, registered number OC400744 . The Registered Office is First Floor Offices, 12-18 Market Street, York, North Yorkshire, YO1 8ST.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

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:

Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	10 years straight line

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 3 (2024: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 6 April 2024	132,000

As at 5 April 2025	132,000

Net Book Value
As at 5 April 2025	132,000

As at 6 April 2024	132,000

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City Consulting (York) LLP

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 6 April 2024	9,064	145,511	134,194	11,798	300,567
Additions	-	63,439	-	-	63,439
Disposals	-	(13,786 )	-	-	(13,786 )

As at 5 April 2025	9,064	195,164	134,194	11,798	350,220

Depreciation
As at 6 April 2024	4,024	53,690	59,105	9,978	126,797
Provided during the period	906	26,920	11,264	999	40,089

As at 5 April 2025	4,930	80,610	70,369	10,977	166,886

Net Book Value
As at 5 April 2025	4,134	114,554	63,825	821	183,334

As at 6 April 2024	5,040	91,821	75,089	1,820	173,770

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	2,520
Other debtors	94,988	82,759

	94,988	85,279

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	24,138	16,072
Bank loans and overdrafts	9,414	23,500
Other creditors	149,403	109,490
Taxation and social security	25,595	28,212

	208,550	177,274

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Capital on Tap	5,372	-
Other creditors	100,223	136,302

	105,595	136,302

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