Company registration number 6221004 (England and Wales)
CITY MAINTENANCE UK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
CITY MAINTENANCE UK LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
CITY MAINTENANCE UK LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
102,154
128,448
Investments
4
113,619
-
0
215,773
128,448
Current assets
Debtors
5
197,508
180,477
Cash at bank and in hand
37,094
140,238
234,602
320,715
Creditors: amounts falling due within one year
6
(150,100)
(145,636)
Net current assets
84,502
175,079
Total assets less current liabilities
300,275
303,527
Provisions for liabilities
(17,120)
(22,537)
Net assets
283,155
280,990
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
283,153
280,988
Total equity
283,155
280,990
CITY MAINTENANCE UK LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 August 2026 and are signed on its behalf by:
S Reed
Director
Company registration number 6221004 (England and Wales)
CITY MAINTENANCE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

City Maintenance UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Laucliffe House, 16 Cemetery Road, Heckmondwike, West Yorkshire, WF16 9QS.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover represents the fair value of the consideration received for services provided in the normal course of business, and is shown net of VAT.

Turnover is recognised where a right to consideration is due upon performance of contractual obligations.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% Reducing Balance
Computers
33% Reducing Balance
Motor vehicles
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

CITY MAINTENANCE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
15
15
3
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2025 and 31 March 2026
8,109
6,889
238,108
253,106
Depreciation and impairment
At 1 April 2025
6,556
6,788
111,314
124,658
Depreciation charged in the year
310
33
25,951
26,294
At 31 March 2026
6,866
6,821
137,265
150,952
Carrying amount
At 31 March 2026
1,243
68
100,843
102,154
At 31 March 2025
1,553
101
126,794
128,448
CITY MAINTENANCE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
4
Fixed asset investments
2026
2025
£
£
Other investments other than loans
113,619
-
0
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 April 2025
-
Additions
94,228
Valuation changes
19,391
At 31 March 2026
113,619
Carrying amount
At 31 March 2026
113,619
At 31 March 2025
-
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
197,091
180,477
Prepayments and accrued income
417
-
0
197,508
180,477
6
Creditors: amounts falling due within one year
2026
2025
£
£
Obligations under finance leases
-
0
5,597
Trade creditors
51,258
53,974
Corporation tax
22,397
3,212
Other taxation and social security
72,094
76,860
Other creditors
184
1,184
Accruals and deferred income
4,167
4,809
150,100
145,636

Hire purchase obligations are secured against the asset in which they relate.

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