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Company Registration No. 12812996 (England and Wales)
CITY LIGHTS GROUP LTD. Unaudited accounts for the year ended 31 August 2025
CITY LIGHTS GROUP LTD. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CITY LIGHTS GROUP LTD. Company Information for the year ended 31 August 2025
Director
M Motocu
Company Number
12812996 (England and Wales)
Registered Office
167-169 GREAT PORTLAND STREET 5TH FLOOR LONDON W1W 5PF ENGLAND
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CITY LIGHTS GROUP LTD. Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Called up share capital not paid
1,000
1,000
Fixed assets
Investment property
4
106,906
106,906
Current assets
Cash at bank and in hand
55,814
55,715
Creditors: amounts falling due within one year
5
(154,592)
(159,277)
Net current liabilities
(98,778)
(103,562)
Net assets
9,128
4,344
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss account
8,128
3,344
Shareholders' funds
9,128
4,344
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 May 2026 and were signed on its behalf by
M Motocu Director Company Registration No. 12812996
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CITY LIGHTS GROUP LTD. Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
CITY LIGHTS GROUP LTD. is a private company, limited by shares, registered in England and Wales, registration number 12812996. The registered office is 167-169 GREAT PORTLAND STREET, 5TH FLOOR, LONDON, W1W 5PF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Investment property
2025
£
Fair value at 1 September 2024
106,906
At 31 August 2025
106,906
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CITY LIGHTS GROUP LTD. Notes to the Accounts for the year ended 31 August 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
1,122
732
Loans from directors
152,795
157,870
Accruals
675
675
154,592
159,277
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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