REGISTERED NUMBER: 06531132 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

FOR

CITY & COUNTY (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

V G Fierro

Miss N C Fierro

Mrs P Fierro

REGISTERED OFFICE:

9 Commerce Road

Lynchwood

Peterborough

Cambridgeshire

PE2 6LR

REGISTERED NUMBER:

06531132 (England and Wales)

ACCOUNTANTS:

GreenStones Limited

9 Commerce Road

Lynchwood

Peterborough

Cambridgeshire

PE2 6LR

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

562,437

569,932

562,438

569,933

CURRENT ASSETS

Debtors

6

270,267

145,721

Cash at bank and in hand

106,826

34,559

377,093

180,280

CREDITORS

Amounts falling due within one year

7

566,872

511,347

NET CURRENT LIABILITIES

(189,779

)

(331,067

)

TOTAL ASSETS LESS CURRENT LIABILITIES

372,659

238,866

CREDITORS

Amounts falling due after more than one year

8

121,440

30,000

NET ASSETS

251,219

208,866

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

251,119

208,766

SHAREHOLDERS' FUNDS

251,219

208,866

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 8 January 2026 and were signed on its behalf by:

V G Fierro - Director

1.	STATUTORY INFORMATION

City & County (UK) 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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 NIL (2024 - 16 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 31 March 2024

and 30 March 2025

2,621

AMORTISATION

At 31 March 2024

and 30 March 2025

2,620

NET BOOK VALUE

At 30 March 2025

1

At 30 March 2024

1

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 31 March 2024

and 30 March 2025

539,960

2,634

60,195

63,425

666,214

DEPRECIATION

At 31 March 2024

-

2,400

43,496

50,386

96,282

Charge for year

3,319

-

4,176

-

7,495

At 30 March 2025

3,319

2,400

47,672

50,386

103,777

NET BOOK VALUE

At 30 March 2025

536,641

234

12,523

13,039

562,437

At 30 March 2024

539,960

234

16,699

13,039

569,932

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 31 March 2024

and 30 March 2025

51,440

DEPRECIATION

At 31 March 2024

35,151

Charge for year

4,073

At 30 March 2025

39,224

NET BOOK VALUE

At 30 March 2025

12,216

At 30 March 2024

16,289

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

238,618

114,072

Other debtors

6,997

6,997

Prepayments

24,652

24,652

270,267

145,721

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

161,834

220,872

Hire purchase contracts

-

15,326

Trade creditors

95,823

63,814

Amounts owed to participating interests

78,640

83,923

Tax

40,455

38,427

Social security and other taxes

23,440

18,440

VAT

107,302

51,256

Other creditors

35,362

802

Directors' current accounts

5,434

5,090

Directors' loan accounts

5,185

-

Accrued expenses

13,397

13,397

566,872

511,347

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

121,440

-

Other loans - 1-2 years

-

30,000

121,440

30,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 March 2025 and 30 March 2024:

2025

2024

£

£

V G Fierro

Balance outstanding at start of year

(35,795

)

(30,705

)

Amounts advanced

13,804

24,910

Amounts repaid

(14,000

)

(30,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(35,991

)

(35,795

)

This loan is unsecured and interest free.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is V G Fierro.