Company registration number 02795770 (England and Wales)
CITYVILLE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CITYVILLE LIMITED
COMPANY INFORMATION
Directors
N M Cole
A Cole
(Appointed 19 June 2025)
Company number
02795770
Registered office
2nd Floor
Regis House
45 King William Street
London
United Kingdom
EC4R 9AN
Accountants
Azets
2nd Floor
Regis House
45 King William Street
London
United Kingdom
EC4R 9AN
CITYVILLE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
CITYVILLE LIMITED
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
34,200
2,381
Investments
5
417,661
429,754
451,861
432,135
Current assets
Debtors
6
3,934,900
5,167,566
Cash at bank and in hand
150,075
521,935
4,084,975
5,689,501
Creditors: amounts falling due within one year
7
(18,619,662)
(17,542,585)
Net current liabilities
(14,534,687)
(11,853,084)
Net liabilities
(14,082,826)
(11,420,949)
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
(14,083,826)
(11,421,949)
Total equity
(14,082,826)
(11,420,949)

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 23 June 2026 and are signed on its behalf by:
N M Cole
Director
Company registration number 02795770 (England and Wales)
CITYVILLE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Cityville Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2nd Floor, Regis House, 45 King William Street, London, United Kingdom, EC4R 9AN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on cost
Computers
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Investments held as fixed assets are stated at cost less any provisions for impairment. Investments are reviewed for impairment if events or changes in circumstance indicate that the carrying amount may not be recoverable. Changes in fair value are included in the profit and loss account.

CITYVILLE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

CITYVILLE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
7
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 October 2024
370,538
35,205
405,743
Additions
43,896
1,707
45,603
Disposals
(347,500)
(34,186)
(381,686)
At 30 September 2025
66,934
2,726
69,660
Depreciation and impairment
At 1 October 2024
368,410
34,952
403,362
Depreciation charged in the year
13,102
682
13,784
Eliminated in respect of disposals
(347,500)
(34,186)
(381,686)
At 30 September 2025
34,012
1,448
35,460
Carrying amount
At 30 September 2025
32,922
1,278
34,200
At 30 September 2024
2,128
253
2,381
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
417,661
429,754
CITYVILLE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
5
Fixed asset investments
(Continued)
- 5 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 October 2024
429,754
Disposals
(12,093)
At 30 September 2025
417,661
Carrying amount
At 30 September 2025
417,661
At 30 September 2024
429,754
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
751,266
768,008
Other debtors
3,183,634
4,399,558
3,934,900
5,167,566
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
87,009
102,122
Taxation and social security
129,635
135,973
Other creditors
18,403,018
17,304,490
18,619,662
17,542,585
2025-09-30 2024-10-01 false false false 23 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity N M Cole A Cole 02795770 2024-10-01 2025-09-30 02795770 bus:Director1 2024-10-01 2025-09-30 02795770 bus:Director2 2024-10-01 2025-09-30 02795770 bus:RegisteredOffice 2024-10-01 2025-09-30 02795770 2025-09-30 02795770 2024-09-30 02795770 core:FurnitureFittings 2025-09-30 02795770 core:ComputerEquipment 2025-09-30 02795770 core:FurnitureFittings 2024-09-30 02795770 core:ComputerEquipment 2024-09-30 02795770 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 02795770 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 02795770 core:WithinOneYear 2025-09-30 02795770 core:WithinOneYear 2024-09-30 02795770 core:CurrentFinancialInstruments 2025-09-30 02795770 core:CurrentFinancialInstruments 2024-09-30 02795770 core:ShareCapital 2025-09-30 02795770 core:ShareCapital 2024-09-30 02795770 core:RetainedEarningsAccumulatedLosses 2025-09-30 02795770 core:RetainedEarningsAccumulatedLosses 2024-09-30 02795770 core:FurnitureFittings 2024-10-01 2025-09-30 02795770 core:ComputerEquipment 2024-10-01 2025-09-30 02795770 2023-10-01 2024-09-30 02795770 core:FurnitureFittings 2024-09-30 02795770 core:ComputerEquipment 2024-09-30 02795770 2024-09-30 02795770 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02795770 bus:FRS102 2024-10-01 2025-09-30 02795770 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 02795770 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02795770 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP