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Registered number: 06561725
City Capital Markets Limited
Unaudited Financial Statements
For the Period 1 October 2024 to 31 March 2026
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06561725
31 March 2026 30 September 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,666 2,421
1,666 2,421
CURRENT ASSETS
Debtors 5 89,748 71,725
Cash at bank and in hand 44,486 58,783
134,234 130,508
Creditors: Amounts Falling Due Within One Year 6 (40,044 ) (52,527 )
NET CURRENT ASSETS (LIABILITIES) 94,190 77,981
TOTAL ASSETS LESS CURRENT LIABILITIES 95,856 80,402
Creditors: Amounts Falling Due After More Than One Year 7 - (10,104 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (417 ) (155 )
NET ASSETS 95,439 70,143
CAPITAL AND RESERVES
Called up share capital 8 19,440 14,400
Profit and Loss Account 75,999 55,743
SHAREHOLDERS' FUNDS 95,439 70,143
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For the period 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 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
M Lockwood
Director
29 June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
City Capital Markets Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06561725 . The registered office is c/o A K E, Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.
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 and net of discounts.Turnover includes revenue earned in the form of commission on profits achieved through trade of client monies on the stock market. Turnover is recognised in the period the commission on the trade profits are achieved as opposed to when monies are received.
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 33% on cost and 25% on reducing balance
2.4. 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.
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 period, 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.
2.5. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses
for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any
transaction costs and subsequently measured at amortised cost determined using the effective interest method, less
any impairment losses for bad and doubtful debts.
2.6. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial
liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at
amortised cost determined using the effective interest method.
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2.7. Reporting Period
These accounts present a period of longer than one year, due to the fact that the company has extended its accounting period from 30 September 2025 to 31 March 2026. Henceforth, the accounts will be prepared annually.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2024 14,346
Additions 499
As at 31 March 2026 14,845
Depreciation
As at 1 October 2024 11,925
Provided during the period 1,254
As at 31 March 2026 13,179
Net Book Value
As at 31 March 2026 1,666
As at 1 October 2024 2,421
5. Debtors
31 March 2026 30 September 2024
£ £
Due within one year
Other debtors 89,748 71,725
6. Creditors: Amounts Falling Due Within One Year
31 March 2026 30 September 2024
£ £
Bank loans and overdrafts 5,752 10,648
Other creditors 1,320 9,991
Taxation and social security 32,972 31,888
40,044 52,527
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2026 30 September 2024
£ £
Bank loans - 10,104
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8. Share Capital
31 March 2026 30 September 2024
£ £
Allotted, Called up and fully paid 19,440 14,400
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mrs Marie Lockwood 29,339 71,598 (52,818 ) - 48,119
Mr Mark Lockwood 29,339 71,472 (59,181 ) - 41,630
The above loans are unsecured, and repayable on demand.
10. Related Party Transactions
M D Lockwood
The above is a related party by virtue of being a director. 
During the year, the director incurred expenses on behalf of the company and drew against his loan account. Dividends of £59,000 (2024: £49,000) were credited against his loan account in the period. At the balance sheet date, he owed £41,630 (2024: £29,339) to the company. Interest was charged on this loan during the period.
M Lockwood
The above is a related party by virtue of being a director. 
During the year, the director incurred expenses on behalf of the company and drew against her loan account. Dividends of £59,000 (2024: £49,000) were credited against her loan account in the period. At the balance sheet date, she owed £48,119 (2024: £29,339) to the company. Interest was charged on this loan during the period.
11. Ultimate Controlling Party
The company's ultimate controlling party is M D Lockwood .
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