REGISTERED NUMBER: 10453299 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

City Transportation Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

M P J Low

J M Low

REGISTERED OFFICE:

26 Crescent Road

Sidcup

Kent

DA15 7HN

REGISTERED NUMBER:

10453299 (England and Wales)

ACCOUNTANTS:

JCL Accountancy Ltd

107 Sheringham Avenue

London

N14 4UJ

FIXED ASSETS

Tangible assets

4

5,067

5,532

CURRENT ASSETS

Stocks

5

461,614

303,171

Debtors

6

4,490

-

Cash at bank

28,058

114,454

494,162

417,625

CREDITORS

Amounts falling due within one year

7

57,432

108,144

NET CURRENT ASSETS

436,730

309,481

TOTAL ASSETS LESS CURRENT LIABILITIES

441,797

315,013

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

441,795

315,011

SHAREHOLDERS' FUNDS

441,797

315,013

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

M P J Low - Director

1.	STATUTORY INFORMATION

City Transportation Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2024

7,797

20,527

28,324

Additions

-

4,676

4,676

At 31 October 2025

7,797

25,203

33,000

DEPRECIATION

At 1 November 2024

3,898

18,894

22,792

Charge for year

1,949

3,192

5,141

At 31 October 2025

5,847

22,086

27,933

NET BOOK VALUE

At 31 October 2025

1,950

3,117

5,067

At 31 October 2024

3,899

1,633

5,532

5.

STOCKS

31.10.25

31.10.24

£

£

Stocks

461,614

241,453

Work-in-progress

-

61,718

461,614

303,171

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

4,490

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Tax

44,150

73,090

VAT

3,802

28,324

Directors' current accounts

3,980

2,080

Accrued expenses

5,500

4,650

57,432

108,144

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

2

2

9.

RESERVES

Retained

earnings

£

At 1 November 2024

315,011

Profit for the year

126,784

At 31 October 2025

441,795

10.	RELATED PARTY DISCLOSURES

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

JCL Accountancy Ltd

107 Sheringham Avenue

London

N14 4UJ

26 May 2026