Citizens Of Soil Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12604464

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,036		2,806

			9,036		2,806
CURRENT ASSETS
Stocks	5	492,778		176,790
Debtors	6	285,703		134,776
Cash at bank and in hand		924,421		110,941

		1,702,902		422,507
Creditors: Amounts Falling Due Within One Year	7	(778,053 )		(136,095 )

NET CURRENT ASSETS (LIABILITIES)			924,849		286,412

TOTAL ASSETS LESS CURRENT LIABILITIES			933,885		289,218

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,259 )		(701 )

NET ASSETS			931,626		288,517

CAPITAL AND RESERVES
Called up share capital	8		185		131
Share premium account			2,640,120		875,724
Profit and Loss Account			(1,708,679 )		(587,338 )

SHAREHOLDERS' FUNDS			931,626		288,517

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Citizens Of Soil Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 directors acknowledge their 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

Michael Vachon

Director

09/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Citizens Of Soil Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12604464 . The registered office is 86-90 Paul Street, London, EC2A 4NE.

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:

Plant & Machinery	straight line - 3 years
Computer Equipment	straight line - 3 years

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Citizens Of Soil Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 6)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	706	4,605	5,311
Additions	-	9,494	9,494
Disposals	-	(791 )	(791 )

As at 31 December 2025	706	13,308	14,014

Depreciation
As at 1 January 2025	706	1,799	2,505
Provided during the period	-	2,891	2,891
Disposals	-	(418 )	(418 )

As at 31 December 2025	706	4,272	4,978

Net Book Value
As at 31 December 2025	-	9,036	9,036

As at 1 January 2025	-	2,806	2,806

5. Stocks

	31 December 2025	31 December 2024
	£	£
Stock	492,778	176,790

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Citizens Of Soil Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Trade debtors	160,574	69,699
Prepayments and accrued income	97,029	24,250
Other debtors	881	-
VAT	26,719	40,274
Directors' loan accounts	-	53

	285,203	134,276
Due after more than one year
Other debtors	500	500

	285,703	134,776

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	262,263	63,913
Bank loans and overdrafts	13,875	18,375
Other loans	49,815	15,315
Other creditors	430,275	31,152
Taxation and social security	21,825	7,340

	778,053	136,095

8. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	185	131

9. Directors Advances, Credits and Guarantees

During the period the company was owed £241 by a director. The balance has been repaid in full and no amount was outstanding at the period end.

At the start of the period £241 (2024: £241), amounts advanced £nil (2024: £nil), amounts repaid £241 (2024: £nil), at the end of the period £nil (2024: £241).

The above loan is unsecured, interest free and repayable on demand.

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