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Registered number: 05736630
Citroen Simmons Limited
Financial Statements
For The Year Ended 31 March 2026
J.R. Accounts Ltd
Chartered Certified Accountants
34-37 Liverpool Street
London
EC2M 7PP
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr Matthew Citroen
Secretary Mr Matthew Citroen
Company Number 05736630
Registered Office C/O J.R. Accounts Ltd
34-37 Liverpool Street
London
EC2M 7PP
Accountants J.R. Accounts Ltd
Chartered Certified Accountants
34-37 Liverpool Street
London
EC2M 7PP
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Balance Sheet
Registered number: 05736630
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,979 6,640
4,979 6,640
CURRENT ASSETS
Debtors 5 950 4,080
Cash at bank and in hand 5,850 238
6,800 4,318
Creditors: Amounts Falling Due Within One Year 6 (42,190 ) (27,775 )
NET CURRENT ASSETS (LIABILITIES) (35,390 ) (23,457 )
TOTAL ASSETS LESS CURRENT LIABILITIES (30,411 ) (16,817 )
Creditors: Amounts Falling Due After More Than One Year 7 (28,432 ) (35,596 )
NET LIABILITIES (58,843 ) (52,413 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (58,943 ) (52,513 )
SHAREHOLDERS' FUNDS (58,843) (52,413)
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For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Matthew Citroen
Director
20 May 2026
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
The presentation currency of the financial statements is the Pound Sterling (£).

Citroen Simmons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05736630 . The registered office is C/O J.R. Accounts Ltd, 34-37 Liverpool Street, London, EC2M 7PP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
3. Average Number of Employees
The average number of employees, including the director, during the year was  2 (2025: 2)
2 2
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 52,393 20,456 12,826 85,675
As at 31 March 2026 52,393 20,456 12,826 85,675
Depreciation
As at 1 April 2025 48,598 19,165 11,272 79,035
Provided during the period 949 323 389 1,661
As at 31 March 2026 49,547 19,488 11,661 80,696
Net Book Value
As at 31 March 2026 2,846 968 1,165 4,979
As at 1 April 2025 3,795 1,291 1,554 6,640
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 4,080
VAT 950 -
950 4,080
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 274 4,369
Bank loans and overdrafts - 134
Other taxes and social security 407 174
VAT - 1,997
Other creditors 114 2,294
Accruals and deferred income 1,934 1,734
Director's loan account 39,461 17,073
42,190 27,775
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7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 28,432 35,596
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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