Citcon UK Limited
Unaudited Financial Statements
For the year ended 31 December 2025
Pages for Filing with Registrar
Company Registration No. 12936924 (England and Wales)
Citcon UK Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Citcon UK Limited
Balance Sheet
As at 31 December 2025
Page 1
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
27,825
41,566
Creditors: amounts falling due within one year
3
(3,708)
(3,644)
Net current assets
24,117
37,922
Creditors: amounts falling due after more than one year
4
(320,000)
(320,000)
Net liabilities
(295,883)
(282,078)
Capital and reserves
Called up share capital
5
1
1
Profit and loss reserves
(295,884)
(282,079)
Total equity
(295,883)
(282,078)

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 February 2026 and are signed on its behalf by:
C J Bullock
Director
Company Registration No. 12936924
Citcon UK Limited
Notes to the Financial Statements
For the year ended 31 December 2025
Page 2
1
Accounting policies
Company information

Citcon UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Scott Place, 2 Hardman Street, Manchester, M3 3AA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

1.2
Going concern

At the year end, the company's balance sheet shows an excess of liabilities over assets. The company meets its working capital requirements through continued financial support of the parent company. For this reason, the directors believe that it is appropriate for these financial statements to be prepared on a going concern basis. true

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company only has basic financial assets and liabilities.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 2 (202 4: 1).

3
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
411
447
Other creditors
3,297
3,197
3,708
3,644
4
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
320,000
320,000
Citcon UK Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 3
5
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
1 Ordinary Share of £1 each
1
1
6
Related party transactions

Included within other creditors at the year end is an amount due to Citcon USA LLC of £320,000 (202 4: £320,000). Citcon UK Ltd is a wholly owned subsidiary of its parent company Citcon USA LLC.

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