CORE CITI LIMITED


Director	KEANE, Robert


Registered Address	Adelphi Business Centre
	19 Adelphi
	Aberdeen
	AB11 5BL


Registered Number	SC366371 (Scotland)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Called up share capital not paid			2		2
Fixed assets
Tangible assets	3		3,138		3,619
			3,138		3,619
Current assets
Debtors	4,5	52,371		51,918
Cash at bank and on hand		3,141		8,013
		55,512		59,931
Creditors amounts falling due within one year	6	(14,947)		(18,971)
Net current assets (liabilities)			40,567		40,962
Total assets less current liabilities			43,705		44,581
Creditors amounts falling due after one year	7		(33,433)		(34,389)
Net assets			10,272		10,192
Capital and reserves
Called up share capital			2		2
Profit and loss account			10,270		10,190
Shareholders' funds			10,272		10,192

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 July 2026, and are signed on its behalf by:

KEANE, Robert
Director
Registered Company No. SC366371

CORE CITI LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	10
	Office Equipment	10

	Trade and other 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.

Trade and other 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.

	Trade and other 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		1

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 November 24	3,179	9,725	12,904
At 31 October 25	3,179	9,725	12,904
Depreciation and impairment
At 01 November 24	727	8,558	9,285
Charge for year	318	163	481
At 31 October 25	1,045	8,721	9,766
Net book value
At 31 October 25	2,134	1,004	3,138
At 31 October 24	2,452	1,167	3,619

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	1,449	1,449
Total	1,449	1,449

5.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	50,922	50,469
Total	50,922	50,469

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	11,537	10,515
Other creditors	50	5,576
Accrued liabilities and deferred income	3,360	2,880
Total	14,947	18,971


	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.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	9,531	10,486
Other creditors	23,902	23,903
Total	33,433	34,389