Registration number: 13051650

Country & City Construction Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Country & City Construction Limited

Company Information

Director

S B Crossan

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Country & City Construction Limited

Statement of Financial Position as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	18,475	23,577
Current assets
Debtors	5	144,329	192,340
Cash at bank and in hand		36,461	110,712
		180,790	303,052
Creditors: Amounts falling due within one year	6	(214,842)	(298,099)
Net current (liabilities)/assets		(34,052)	4,953
Total assets less current liabilities		(15,577)	28,530
Creditors: Amounts falling due after more than one year	6	(13,244)	-
Net (liabilities)/assets		(28,821)	28,530
Capital and reserves
Called up share capital		100	100
Retained earnings		(28,921)	28,430
Shareholders' (deficit)/funds		(28,821)	28,530

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Country & City Construction Limited

Statement of Financial Position as at 30 November 2025

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Country & City Construction Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 29 September 2026
 

.........................................

S B Crossan

Director

Company registration number: 13051650

Country & City Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 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:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of development of building projects and construction of commercial buildings.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a loss for the year ended 30 November 2025 and had a net deficit of assets at that date of £28,821, including cash at bank of £36,461.

The directors have considered the potential effect of inflationary pressures within the industry and although there is no certainty as to when this will end, the directors' view is that the impact will be manageable. The company has few fixed overheads which the directors believe can be easily managed.

After making enquiries, the directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors consider it appropriate to continue to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Country & City Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	Straight line over 5 years
Furniture, fittings and equipment	Straight line over 3 years
Motor vehicles	Straight line over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Hire purchase

Assets held under hire purchase contracts are capitalised at the lesser of fair value or present value of minimum lease payments in the statement of financial position. The present value of the minimum lease payments is calculated using the interest rate implicit in the lease. A corresponding liability is recognised at the same value in the statement of financial position. The asset is then depreciated over its useful life.

The minimum lease payments are apportioned between the finance charge recognised in the income statement and the reduction of the outstanding liability using the effective interest method. The finance charge in each period is allocated so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Country & City Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company during the year, was 1 (2024 - 1).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 December 2024	683	27,842	1,068	29,593
Additions	-	-	938	938
At 30 November 2025	683	27,842	2,006	30,531
Depreciation
At 1 December 2024	262	5,568	186	6,016
Charge for the year	228	5,569	243	6,040
At 30 November 2025	490	11,137	429	12,056
Carrying amount
At 30 November 2025	193	16,705	1,577	18,475
At 30 November 2024	421	22,274	882	23,577

Country & City Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5

Debtors

	2025 £	2024 £
Trade debtors	21,827	10,249
Other debtors	122,502	182,091
	144,329	192,340

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Loans and borrowings	7	5,956	-
Trade creditors		128,803	213,828
Taxation and social security		1,894	357
Other creditors		78,189	83,914
		214,842	298,099