REGISTERED NUMBER: 04010631 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Cite DMS Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L A Bent

Mr S J Williams

Mrs A Massarella

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

REGISTERED NUMBER:

04010631 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

3,782

4,950

CURRENT ASSETS

Debtors

5

333,497

414,294

Cash at bank and in hand

128,000

415,435

461,497

829,729

CREDITORS

Amounts falling due within one year

6

(192,907

)

(195,392

)

NET CURRENT ASSETS

268,590

634,337

TOTAL ASSETS LESS CURRENT LIABILITIES

272,372

639,287

CREDITORS

Amounts falling due after more than one year

7

-

10,247

PROVISIONS FOR LIABILITIES

946

1,237

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

271,276

627,653

SHAREHOLDERS' FUNDS

271,426

627,803

272,372

639,287

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

Mr S J Williams - Director

1.	STATUTORY INFORMATION

Cite DMS Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Cite DMS Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received and receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & equipment

-

20% on cost

Computer equipment

-

33 1/3% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Computer

& equipment

equipment

Totals

£

£

£

COST

At 1 January 2025

17,730

51,645

69,375

Additions

-

4,447

4,447

Disposals

(4,887

)

(6,145

)

(11,032

)

At 31 December 2025

12,843

49,947

62,790

DEPRECIATION

At 1 January 2025

14,371

50,054

64,425

Charge for year

572

2,982

3,554

Eliminated on disposal

(2,865

)

(6,106

)

(8,971

)

At 31 December 2025

12,078

46,930

59,008

NET BOOK VALUE

At 31 December 2025

765

3,017

3,782

At 31 December 2024

3,359

1,591

4,950

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

142,791

200,170

Amounts owed by group undertakings

175,000

198,710

Other debtors

15,706

15,414

333,497

414,294

Other debtors includes prepayments and accrued income of £8,926 (2024: £8,659).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

10,102

10,000

Trade creditors

25,202

16,275

Taxation and social security

91,566

49,569

Other creditors

66,037

119,548

192,907

195,392

Other creditors includes accrued expenses and deferred income of £52,382 (2024: £110,834).

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

10,247

8.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £23,833 (2024: £45,833).

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Mr D L Prichard

Balance outstanding at start of year

-

-

Amounts advanced

23,652

4,649

Amounts repaid

(23,625

)

(4,649

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

27

-

Mrs L A Bent

Balance outstanding at start of year

-

-

Amounts advanced

27,457

8,219

Amounts repaid

(27,457

)

(8,219

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The above loans were repayable on demand and interest has been charged at the HMRC Official Rate.