Registration number: 00812178

City Court Properties Limited

Contents

Balance Sheet	1 to 3
Notes to the Unaudited Financial Statements	2

City Court Properties Limited

(Registration number: 00812178)
Balance Sheet as at 31 December 2025

	2025 £	2024 £
Fixed assets	106,176	108,979
Current assets	725,824	620,290
Prepayments and accrued income	2,450	-
Creditors: Amounts falling due within one year	(253,601)	(280,128)
Net current assets	474,673	340,162
Total assets less current liabilities	580,849	449,141
Accruals and deferred income	(7,200)	-
	573,649	449,141
Capital and reserves	573,649	449,141

City Court Properties Limited

(Registration number: 00812178)
Balance Sheet as at 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
6 Jacob's Well Mews
London
W1U 3DY

These financial statements were authorised for issue by the Board on 26 August 2026.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

The financial statements are presented in Pounds Sterling, which is also the functional currency of the Company. Rounding of amounts shown in the financial statements is to the nearest Pound.

Reclassification of comparative amounts

Basis of preparation – change in accounting framework
During the year ended 31 December 2025, the company adopted FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The transition date was 1 January 2024 and the comparative figures, that were previously prepared in accordance with FRS 102 Section 1A, have been restated where necessary.

Investment property
On adoption of FRS 105, investment property is accounted for at cost less accumulated depreciation and impairment losses. Accordingly, depreciation has been recognised on the building element of the company's investment property from the date of acquisition.

Quoted investments
Under the previous accounting framework, quoted investments were measured at fair value. On adoption of FRS 105, these assets are measured at cost less impairment.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

City Court Properties Limited

(Registration number: 00812178)
Balance Sheet as at 31 December 2025

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 August 2026 and signed on its behalf by:
 

......................................... R Summers Company secretary and director