CITRUS HIVE LIMITED


Directors	William Bennett
	Stuart Andrew Mcneil Hall
	Edward Gregory Mather


Registered Address	The Wine Store Brewery Court
	Theale
	Reading
	RG7 5AJ


Registered Number	12310915 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		415,000		380,000
			415,000		380,000
Current assets
Debtors	4	73,132		136,750
Cash at bank and on hand		658		1,915
		73,790		138,665
Creditors amounts falling due within one year	5	(299,289)		(385,514)
Net current assets (liabilities)			(225,499)		(246,849)
Total assets less current liabilities			189,501		133,151
Provisions for liabilities	6		(49,615)		(40,865)
Net assets			139,886		92,286
Capital and reserves
Called up share capital			100		100
Other reserves			148,846		122,596
Profit and loss account			(9,060)		(30,410)
Shareholders' funds			139,886		92,286

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 Directors acknowledge 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 Board of Directors on 28 August 2026, and are signed on its behalf by:

William Bennett
Director
Registered Company No. 12310915

CITRUS HIVE LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. 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.

	Turnover policy
	Turnover is measured at the fair value of rents receivable.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investment property
	Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Investment property
	Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.


		£
	Fair value at 01 December 24	380,000
	Fair value adjustments	35,000
	At 30 November 25	415,000

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	72,340	136,493
Prepayments and accrued income	792	257
Total	73,132	136,750

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	294,720	298,909
Other creditors	1,350	2,050
Accrued liabilities and deferred income	3,219	84,555
Total	299,289	385,514

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	49,615	40,865
Total	49,615	40,865