REGISTERED NUMBER: 04395447 (England and Wales)

City Langouste Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mr B Acar

REGISTERED OFFICE:

110 Southampton Row

London

WC1B 4BL

REGISTERED NUMBER:

04395447 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of City Langouste Limited for the year ended 31 March 2026 which comprise the Abridged Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of City Langouste Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of City Langouste Limited and state those matters that we have agreed to state to the director of City Langouste Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than City Langouste Limited and its director for our work or for this report.

It is your duty to ensure that City Langouste Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of City Langouste Limited. You consider that City Langouste Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of City Langouste Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

31 August 2026

FIXED ASSETS

Property, plant and equipment

4

87,962

82,226

CURRENT ASSETS

Inventories

9,678

10,823

Debtors

5

151,416

134,369

Cash at bank and in hand

164,633

175,953

325,727

321,145

CREDITORS

Amounts falling due within one year

6

112,834

111,269

NET CURRENT ASSETS

212,893

209,876

TOTAL ASSETS LESS CURRENT LIABILITIES

300,855

292,102

PROVISIONS FOR LIABILITIES

7

21,990

20,556

NET ASSETS

278,865

271,546

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

278,863

271,544

SHAREHOLDERS' FUNDS

278,865

271,546

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 31 August 2026 and were signed by:

Mr B Acar - Director

1.	STATUTORY INFORMATION

City Langouste 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Revenue is measured at the fair value of the consideration received or 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.

Short leasehold

-

straight line over the life of the lease

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 17 (2025 - 12 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

Short

to

Plant and

and

leasehold

property

machinery

fittings

Totals

£

£

£

£

£

COST

At 1 April 2025

190,164

35,225

427,233

107,994

760,616

Additions

-

-

3,850

22,913

26,763

At 31 March 2026

190,164

35,225

431,083

130,907

787,379

DEPRECIATION

At 1 April 2025

190,163

35,225

383,188

69,814

678,390

Charge for year

-

-

8,809

12,218

21,027

At 31 March 2026

190,163

35,225

391,997

82,032

699,417

NET BOOK VALUE

At 31 March 2026

1

-

39,086

48,875

87,962

At 31 March 2025

1

-

44,045

38,180

82,226

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

51,700

48,452

Other debtors

99,716

85,917

151,416

134,369

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

70,423

19,468

Taxation and social security

23,703

65,377

Other creditors

18,708

26,424

112,834

111,269

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

21,990

20,556

Deferred

tax

£

Balance at 1 April 2025

20,556

Provided during year

1,434

Balance at 31 March 2026

21,990

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 April 2025

271,544

Profit for the year

7,819

Dividends

(500

)

At 31 March 2026

278,863

10.	RELATED PARTY DISCLOSURES

Included in creditors is an amount owed to key management personnel at balance sheet date of £- (2025: £21,676). This is an interest free loan and has no fixed repayment terms.