Company registration number 09796499 (England and Wales)
CITYHILL INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 1 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
CITYHILL INVESTMENTS LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 6
CITYHILL INVESTMENTS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
1 JANUARY 2026
01 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
7
1,667,765
1,458,446
Current assets
Debtors
5
67,668
360,821
Cash at bank and in hand
2,218,095
1,040,521
2,285,763
1,401,342
Creditors: amounts falling due within one year
6
(1,383,912)
(285,664)
Net current assets
901,851
1,115,678
Total assets less current liabilities
2,569,616
2,574,124
Provisions for liabilities
-
0
-
0
Deferred tax
8
79,675
94,729
Net assets
2,649,291
2,668,853
Capital and reserves
Called up share capital
9
1
1
Profit and loss reserves
2,649,290
2,668,852
Total equity
2,649,291
2,668,853

For the financial year ended 1 January 2026 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 director acknowledges his 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 director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 February 2026
R Hensman
Director
Company registration number 09796499 (England and Wales)
CITYHILL INVESTMENTS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 1 JANUARY 2026
01 January 2026
- 2 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Accounting policies
Company information

Cityhill Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 9 Bonhill Street, London, EC2A 4DJ.

2.1
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. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, r ounded to the nearest £.

The financial statements have been prepared on the historical cost convention except for the modification to a fair value basis for certain financial instruments as specified in the accounting policies below.

2.2
Fixed asset investments

Investments in listed and unlisted company shares have been classified as fixed asset investments as the company intends to hold them on a continuing basis.

Listed investments are remeasured to market value at each balance sheet date. Unlisted investments are not listed and are held at cost less impairment as fair value cannot be reliably determined.

Gains and losses on re-measurement are recognised in profit or loss for the period.

2.3
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments.

CITYHILL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 1 JANUARY 2026
2
Accounting policies
(Continued)
- 3 -
2.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. It only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method less any impairment.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or the risks and rewards of ownership are transferred.

Basic financial Liabilities

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2.5
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.

2.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

CITYHILL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 1 JANUARY 2026
2
Accounting policies
(Continued)
- 4 -
2.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

3
Employees

There were no employees in the year

4
Impairments

The impairment losses in respect of financial assets are recognised in other gains and losses in the income statement.

Reversals of previous impairment losses have been recognised in profit or loss as follows:

2026
2025
Notes
£
£
In respect of:
Fixed asset investments
7
-
134,706
Recognised in:
Amounts written off investments
-
134,706

The reversals of previous impairment losses in respect of financial assets are recognised in other gains and losses in the income statement.

5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
53,960
349,110
Prepayments and accrued income
13,708
11,711
67,668
360,821
6
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
51,974
21,417
Other creditors
1,331,938
264,247
1,383,912
285,664
CITYHILL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 1 JANUARY 2026
6
Creditors: amounts falling due within one year
(Continued)
- 5 -

Other creditors include £257,744 (202 4: £552,001) owed to Cityhill Advisors Limited which is owned and controlled by the director.

7
Fixed asset investments
2026
2025
£
£
Investments
1,667,765
1,458,446
Movements in fixed asset investments
Investments other than loans
£
Cost or valuation
At 2 January 2025 & 1 January 2026
1,458,446
Carrying amount
At 1 January 2026
1,458,446
At 1 January 2025
1,458,446
8
Deferred taxation

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Liabilities
Liabilities
2026
2025
Balances:
£
£
Tax losses
(34,004)
(47,749)
Revaluations
(45,671)
(46,980)
(79,675)
(94,729)
2026
Movements in the year:
£
Asset at 2 January 2025
(94,729)
Charge to profit or loss
15,054
Asset at 1 January 2026
(79,675)
CITYHILL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 1 JANUARY 2026
- 6 -
9
Called up share capital
2026
2025
£
£
Ordinary share capital
Issued and fully paid
1 ordinary share of £1 each
1
1
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