REGISTERED NUMBER: 04395447 (England and Wales)

City Langouste Limited

Abridged 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

DIRECTOR:

Mr B Acar

REGISTERED OFFICE:

110 Southampton Row

London

WC1B 4BL

REGISTERED NUMBER:

04395447 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director 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 Abridged Income Statement and certain other primary statements and the Report of the Director 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 Langouste Limited for the year ended 31 March 2025 which comprise the Abridged 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 director of City Langouste Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of City Langouste Limited and state those matters that we have agreed to state to the director of City Langouste Limited 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 Langouste Limited and its director for our work or for this report.

It is your duty to ensure that City Langouste Limited 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 Langouste Limited. You consider that City Langouste Limited 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 Langouste Limited. 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.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

31 December 2025

FIXED ASSETS

Property, plant and equipment

4

82,226

79,690

CURRENT ASSETS

Inventories

10,823

10,117

Debtors

5

134,369

113,413

Cash at bank and in hand

175,953

71,276

321,145

194,806

CREDITORS

Amounts falling due within one year

6

111,269

101,912

NET CURRENT ASSETS

209,876

92,894

TOTAL ASSETS LESS CURRENT LIABILITIES

292,102

172,584

PROVISIONS FOR LIABILITIES

7

20,556

19,922

NET ASSETS

271,546

152,662

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

271,544

152,660

SHAREHOLDERS' FUNDS

271,546

152,662

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 director acknowledges his 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 30 December 2025 and were signed by:

Mr B Acar - Director

1.	STATUTORY INFORMATION

City Langouste 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.

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

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.

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.

Short leasehold

-

straight line over the life of the lease

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 9 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

Short

to

Plant and

and

leasehold

property

machinery

fittings

Totals

£

£

£

£

£

COST

At 1 April 2024

190,164

35,225

406,558

105,577

737,524

Additions

-

-

20,675

2,417

23,092

At 31 March 2025

190,164

35,225

427,233

107,994

760,616

DEPRECIATION

At 1 April 2024

190,163

35,225

372,177

60,269

657,834

Charge for year

-

-

11,011

9,545

20,556

At 31 March 2025

190,163

35,225

383,188

69,814

678,390

NET BOOK VALUE

At 31 March 2025

1

-

44,045

38,180

82,226

At 31 March 2024

1

-

34,381

45,308

79,690

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

48,452

47,087

Other debtors

85,917

66,326

134,369

113,413

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

19,468

48,601

Taxation and social security

65,377

47,619

Other creditors

26,424

5,692

111,269

101,912

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

20,556

19,922

Deferred

tax

£

Balance at 1 April 2024

19,922

Provided during year

634

Balance at 31 March 2025

20,556

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 April 2024

152,660

Profit for the year

118,884

At 31 March 2025

271,544

10.	RELATED PARTY DISCLOSURES

Included in creditors is an amount owed to key management personnel at balance sheet date of £21,676 (2024: £116). This is an interest free loan and has no fixed repayment terms.