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Registration number: 05134364

City Advertising Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

City Advertising Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

City Advertising Limited

Company Information

Directors | C Brown T S Wooldridge

Registered office | Arden House Arden Grove Harpenden Herts AL5 4SL

City Advertising Limited

(Registration number: 05134364)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 25,119 | 28,636
Current assets |  |  |
Debtors | 5 | 64,555 | 68,777
Cash at bank and in hand |  | 66,481 | 60,179
|  | 131,036 | 128,956
Creditors: Amounts falling due within one year | 6 | (342,207) | (346,846)
Net current liabilities |  | (211,171) | (217,890)
Total assets less current liabilities |  | (186,052) | (189,254)
Creditors: Amounts falling due after more than one year | 6 | (18,812) | (24,177)
Net liabilities |  | (204,864) | (213,431)
Capital and reserves |  |  |
Called up share capital |  | 10,000 | 10,000
Retained earnings |  | (214,864) | (223,431)
Shareholders' deficit |  | (204,864) | (213,431)

City Advertising Limited

(Registration number: 05134364)
Balance Sheet as at 31 January 2026

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 July 2026 and signed on its behalf by:

......................................... C Brown Director | ......................................... T S Wooldridge Director |

City Advertising Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1 | General information

The company is a private company limited by share capital, incorporated in England. The registered office address is given on the company information page.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

City Advertising Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & fittings | Over 3 years straight line
Plant & machinery | Over 15 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

City Advertising Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 February 2025 | 13,932 | 46,442 | 60,374
At 31 January 2026 | 13,932 | 46,442 | 60,374
Depreciation
At 1 February 2025 | 13,267 | 18,471 | 31,738
Charge for the year | 421 | 3,096 | 3,517
At 31 January 2026 | 13,688 | 21,567 | 35,255
Carrying amount
At 31 January 2026 | 244 | 24,875 | 25,119
At 31 January 2025 | 665 | 27,971 | 28,636

5 | debtors

Current | 2026 £ | 2025 £
Trade debtors | 2,815 | 3,463
Prepayments | 482 | 397
Other debtors | 61,258 | 64,917
| 64,555 | 68,777

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings |  | 5,364 | 5,244
Trade creditors |  | 45 | 30
Taxation and social security |  | 4,112 | 3,027
Accruals and deferred income |  | 2,112 | 2,013
Other creditors |  | 330,574 | 336,532
|  | 342,207 | 346,846

City Advertising Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings |  | 18,812 | 24,177

7 | Related party transactions

Loans to related parties

Summary of transactions with all entities with joint control or significant interest

At the balance sheet date Premier outdoor Ltd, a company owned and controlled by the directors had an interest free loan from City Advertising repayable on demand.

2026 | Entities with joint control or significant influence £ | Total £
At start of period | 26,915 | 26,915
At end of period | 26,915 | 26,915

2025 | Entities with joint control or significant influence £ | Total £
At start of period | 26,915 | 26,915
At end of period | 26,915 | 26,915