Company registration number 08706322 (England and Wales)
Citi North Limited
Unaudited Financial Statements
For the year ended 30 September 2025
Citi North Limited
Contents
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 4
Citi North Limited
Statement Of Financial Position
As at 30 September 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
261
151
Creditors: amounts falling due within one year
5
(2,800)
(2,136)
Net current liabilities
(2,539)
(1,985)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(2,639)
(2,085)
Total equity
(2,539)
(1,985)

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 director acknowledges his 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 director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 July 2026
Mr J E Lund
Director
Company registration number 08706322 (England and Wales)
Citi North Limited
Statement of changes in equity
For the year ended 30 September 2025
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 October 2023
100
(466)
(366)
Year ended 30 September 2024:
Loss and total comprehensive income
-
(1,619)
(1,619)
Balance at 30 September 2024
100
(2,085)
(1,985)
Year ended 30 September 2025:
Loss and total comprehensive income
-
(554)
(554)
Balance at 30 September 2025
100
(2,639)
(2,539)
Citi North Limited
Notes to the financial statements
For the year ended 30 September 2025
- 3 -
1
Accounting policies
Company information

Citi North Limited is a private company limited by shares incorporated in England and Wales. The registered office is Prospect Court, 2 Courthouse Street, Otley, West Yorkshire, LS21 1AQ.

1.1
Basis of preparation

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 a mounts in these financial statements are rounded to the nearest £.

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

1.2
Taxation

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

Current tax

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

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is 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.

Citi North Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 4 -
3
Employees

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

2025
2024
Number
Number
Total
1
1
4
Taxation
2025
2024
£
£
Current tax
Adjustments in respect of prior periods
(211)
540
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
1,970
1,140
Other creditors
830
996
2,800
2,136
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