CITYHOLD_LTD_31_Mar_2026_companies_house_set_of

CITYHOLD LTD

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of CITYHOLD LTD

Year ended

31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the

financial statements

CITYHOLD LTD

for the year ended

31 March 2026

which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.

This report is made solely to the Board of Directors of

CITYHOLD LTD

, as a body. My work has been undertaken solely to prepare for your approval the

financial statements

CITYHOLD LTD

and state those matters that I have agreed to state to the Board of Directors of

CITYHOLD LTD

, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than

CITYHOLD LTD

and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that

CITYHOLD LTD

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and profit of

CITYHOLD LTD

. You consider that

CITYHOLD LTD

is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of CITYHOLD LTD. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

EXSUS UK Limited

Office 9 17 Capital Tower

91 Waterloo Road

London

SE1 8RT

United Kingdom

Date:

22 May 2026

CITYHOLD LTD

Statement of Financial Position

31 March 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	1,139,817		1,148,017
Current assets
Debtors	6	2,221		2,266
Cash at bank and in hand		253,582		181,813
		255,803		184,079
Creditors: amounts falling due within one year	7	(88,200	)	(75,986	)
Net current assets		167,603		108,093
Total assets less current liabilities		1,307,420		1,256,110
Capital and reserves
Called up share capital		100		100
Profit and loss account		1,307,320		1,256,010
Shareholders funds		1,307,420		1,256,110

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.

Directors' responsibilities:

The members have 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 Act 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.

In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

22 May 2026

, and are signed on behalf of the board by:

Mr Chris Kleanthous

Director

Company registration number:

9426971

CITYHOLD LTD

Notes to the Financial Statements

Year ended

31 March 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

9.17, Capital Tower

91 Waterloo Road

London

SE1 8RT

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Land and buildings

Straight line over 50 years

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

2.00

5 Tangible assets

	Land and buildings
	£
Cost
At 1 April 2025 and 31 March 2026	1,230,017
Depreciation
At 1 April 2025	82,000
Charge	8,200
At 31 March 2026	90,200
Carrying amount
At 31 March 2026	1,139,817
At 31 March 2025	1,148,017

6 Debtors

	2026		2025
	£		£
Other debtors	2,221		2,266

7 Creditors: amounts falling due within one year

	2026	2025
	£	£
Taxation and social security	15,160	-
Other creditors	73,040	75,986
	88,200	75,986