CITY HEIGHTS (LONDON) LIMITED iXBRL

CITY HEIGHTS (LONDON) LIMITED

Director's Report and Unaudited Financial Statements

for the financial year ended 28 February 2026

CITY HEIGHTS (LONDON) LIMITED

DIRECTOR AND OTHER INFORMATION


Director	Mr Andrew Charles West


Company Registration Number	05213766


Registered Office and Business Address	750 Sidcup Road
	London
	London
	SE9 3NS
	United Kingdom


Accountants	Affleck Accountancy Limited
	13 Woodside Road
	Sidcup
	Kent
	DA15 7JG
	GB

CITY HEIGHTS (LONDON) LIMITED

DIRECTOR'S REPORT

for the financial year ended 28 February 2026

The director presents their report and the unaudited financial statements for the financial year ended 28 February 2026.

Director

The director who served during the financial year is as follows:

Mr Andrew Charles West

There were no changes in shareholdings between 28 February 2026 and the date of signing the financial statements.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Andrew Charles West

Director

15 July 2026

CITY HEIGHTS (LONDON) LIMITED

Company Registration Number: 05213766

BALANCE SHEET

as at 28 February 2026

		2026	2025
	Notes	£	£

Fixed Assets

Tangible assets

95,031

101,994

─────────

Current Assets

Stocks

476,176

483,019

Debtors

28,152

51,377

Cash and cash equivalents

100,143

271,384

─────────

604,471

805,780

─────────

Creditors: amounts falling due within one year

(214,788)

(397,456)

─────────

Net Current Assets

389,683

408,324

─────────

Total Assets less Current Liabilities

484,714

510,318

Provisions for liabilities

(18,055)

2,152

─────────

Net Assets

466,659

512,470

═════════

Capital and Reserves

Called up share capital

Retained earnings

466,647

512,458

─────────

Equity attributable to owners of the company

466,659

512,470

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 15 July 2026



________________________________
Mr Andrew Charles West
Director

CITY HEIGHTS (LONDON) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 28 February 2026

General Information

CITY HEIGHTS (LONDON) LIMITED is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 05213766. The registered office of the company is 750 Sidcup Road, London, London, SE9 3NS, United Kingdom which is also the principal place of business of the company. 41201 - Construction of commercial buildings The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 28 February 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

25% Reducing balance

Fixtures, fittings and equipment

25% Reducing balance

Motor vehicles

25% Reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Work in progress

Work in progress is reflected in the accounts at the expected revenue due for work carried out during the period that has not yet been invoiced.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 3, (2025 - 3).

2026

2025

Number

Number

Employees

═════════


4.	Tangible assets
		Plant and	Fixtures,	Motor	Total
		machinery	fittings and	vehicles
			equipment
		£	£	£	£
	Cost
	At 1 March 2025	2,071	98,778	205,221	306,070
	Additions	-	1,270	38,842	40,112
	Disposals	-	-	(20,599)	(20,599)
		─────────	─────────	─────────	─────────
	At 28 February 2026	2,071	100,048	223,464	325,583
		─────────	─────────	─────────	─────────
	Depreciation
	At 1 March 2025	1,793	87,618	114,665	204,076
	Charge for the financial year	69	3,070	28,487	31,626
	On disposals	-	-	(5,150)	(5,150)
		─────────	─────────	─────────	─────────
	At 28 February 2026	1,862	90,688	138,002	230,552
		─────────	─────────	─────────	─────────
	Net book value
	At 28 February 2026	209	9,360	85,462	95,031
		═════════	═════════	═════════	═════════
	At 28 February 2025	278	11,160	90,556	101,994
		═════════	═════════	═════════	═════════


5.	Stocks	2026	2025
		£	£

	Work in progress	476,176	483,019
		═════════	═════════


6.	Debtors	2026	2025
		£	£

	Trade debtors	2,797	8,753
	Other debtors	5,863	36,038
	Director's current account (Note 11)	9,999	666
	Taxation (Note 8)	4,650	2,475
	Prepayments and accrued income	4,843	3,445
		─────────	─────────
		28,152	51,377
		═════════	═════════


7.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Trade creditors	142,370	316,374
	Taxation (Note 8)	37,111	69,536
	Other creditors	28,557	7,146
	Accruals	6,750	4,400
		─────────	─────────
		214,788	397,456
		═════════	═════════


8.	Taxation	2026	2025
		£	£

	Debtors:
	PAYE / NI	4,650	2,475
		═════════	═════════
	Creditors:
	VAT	33,419	69,536
	Corporation tax	3,692	-
		─────────	─────────
		37,111	69,536
		═════════	═════════

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2026

2025

At financial year start

(2,152)

(2,152)

(2,152)

Charged to profit and loss

20,207

20,207

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At financial year end

18,055

(2,152)

═════════

10.

Capital commitments

The company had no material capital commitments at the financial year-ended 28 February 2026.

11.

Director's advances, credits and guarantees

During the financial year, the company made a loan to a director amounting to £9,999 (2025: £666). No interest has been charged on the loan and it was repaid within 9 months of the year end.

12.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.