UK100 Cities Network Limited

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

Registered number: 10515243

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		41		533

			41		533
CURRENT ASSETS
Debtors	5	38,197		18,695
Cash at bank and in hand		266,186		590,939

		304,383		609,634
Creditors: Amounts Falling Due Within One Year	6	(108,133 )		(149,077 )

NET CURRENT ASSETS (LIABILITIES)			196,250		460,557

TOTAL ASSETS LESS CURRENT LIABILITIES			196,291		461,090

NET ASSETS			196,291		461,090

Income and Expenditure Account			196,291		461,090

MEMBERS' FUNDS			196,291		461,090

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UK100 Cities Network Limited

Balance Sheet (continued)

As At 31 December 2025

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 Income and Expenditure Account.

On behalf of the board

Joanne Rogers

Director

26/05/2026

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

1. General Information

UK100 Cities Network Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 10515243 . The registered office is UK100 Sustainable Workspaces County Hall 5th, Belvedere Road, London, SE1 7PB.

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.

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:

Computer Equipment

3 years straight line

2.4. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the Income and Expenditure Account as they become payable in accordance with the rules of the scheme.

2.5. Other Operating Income

Other operating income represents the amounts receivable from grant funding during the year. This is recognised in line with the expenditure incurred against the grant and adjustments are made for accrued and deferred income.

2.6. Trade and Other Debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad or doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad or doubtful debts.

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UK100 Cities Network Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Trade and Other Creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 12)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	18,513
Disposals	(1,589 )

As at 31 December 2025	16,924

Depreciation
As at 1 January 2025	17,980
Provided during the period	492
Disposals	(1,589 )

As at 31 December 2025	16,883

Net Book Value
As at 31 December 2025	41

As at 1 January 2025	533

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	17,450	-
Prepayments and accrued income	18,482	18,459
Other debtors	2,265	236

	38,197	18,695

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UK100 Cities Network Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,708	5,746
Other taxes and social security	13,049	13,728
VAT	14,931	8,769
Deferred income	63,045	110,341
Accruals	8,400	10,493

	108,133	149,077

7. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

8. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

9. Grant Income

During the year ended 31 December 2025, the company received grant income totalling £250,950 (2024 - £718,400) from a number of sources in respect of tackling climate energy and taking action towards Net Zero.

10. Audit Information

The auditor's report on the accounts of UK100 Cities Network Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by Robert Wilson FCA (Senior Statutory Auditor) for and on behalf of Godfrey Wilson Limited , Statutory Auditor.

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