CORE CITI OFFICES LTD


Director	KEANE, Robert


Registered Address	19 Adelphi
	Merchant Quarter
	Aberdeen
	AB11 5BL


Registered Number	SC439738 (Scotland)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Called up share capital not paid			3		3
Fixed assets
Tangible assets	3		6,300		7,966
			6,300		7,966
Current assets
Stocks	4	-		50
Debtors	5,6	116,631		118,078
Cash at bank and on hand		4,386		5,414
		121,017		123,542
Creditors amounts falling due within one year	7	(22,781)		(22,681)
Net current assets (liabilities)			98,239		100,864
Total assets less current liabilities			104,539		108,830
Creditors amounts falling due after one year	8		(94,912)		(101,158)
Net assets			9,627		7,672
Capital and reserves
Called up share capital			3		3
Profit and loss account			9,624		7,669
Shareholders' funds			9,627		7,672

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 20 July 2026, and are signed on its behalf by:

KEANE, Robert
Director
Registered Company No. SC439738

CORE CITI OFFICES LTD

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	16
	Office Equipment	10

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 November 24	26,776	7,018	33,794
At 31 October 25	26,776	7,018	33,794
Depreciation and impairment
At 01 November 24	18,966	6,862	25,828
Charge for year	1,510	156	1,666
At 31 October 25	20,476	7,018	27,494
Net book value
At 31 October 25	6,300	-	6,300
At 31 October 24	7,810	156	7,966

4.	Stocks

	2025	2024
	£	£
Work in progress	-	50
Total	-	50

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	369	1,106
Other debtors	39,011	37,571
Prepayments and accrued income	16,636	5,600
Total	56,016	44,277

6.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	60,615	73,801
Total	60,615	73,801

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	374	506
Bank borrowings and overdrafts	1,032	-
Taxation and social security	18,106	19,126
Other creditors	2,868	2,648
Accrued liabilities and deferred income	401	401
Total	22,781	22,681


	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.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	6,963	9,027
Other creditors	87,949	92,131
Total	94,912	101,158