Citycall Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03311208

CITYCALL SERVICES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2025

CITYCALL SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		128,112		131,191

CURRENT ASSETS

Stocks		3,800	3,800
Debtors	6	4,230	10,709
Cash at bank and in hand		72,691	59,253
		--------	--------
		80,721	73,762

CREDITORS: amounts falling due within one year	7	87,557		100,210
		--------		---------
NET CURRENT LIABILITIES			6,836		26,448
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			121,276		104,743

CREDITORS: amounts falling due after more than one year	8		–		3,438

PROVISIONS	11,490	11,499
	---------	---------
NET ASSETS	109,786	89,806
	---------	---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	109,686	89,706
	---------	--------
SHAREHOLDERS FUNDS	109,786	89,806
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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.

Director's responsibilities:

- The 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

CITYCALL SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 1 September 2026 , and are signed on behalf of the board by:

Mr K R Perrin Director

Company registration number: 03311208

CITYCALL SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 151 High Street, Burton Latimer, Kettering, Northamptonshire, NN15 5RL.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. 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 is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold Property	-	2% straight line
Plant and Machinery	-	25% and 15% reducing balace
Office Equipment	-	33 1/3% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 7 (2024: 6 ).

5. TANGIBLE ASSETS

	Freehold property	Plant and machinery	Office Equipment	Total
	£	£	£	£
Cost
At 1 January 2025	152,119	116,123	7,572	275,814
Additions	–	8,449	–	8,449
	---------	---------	-------	---------
At 31 December 2025	152,119	124,572	7,572	284,263
	---------	---------	-------	---------
Depreciation
At 1 January 2025	66,924	70,682	7,017	144,623
Charge for the year	3,042	8,083	403	11,528
	---------	---------	-------	---------
At 31 December 2025	69,966	78,765	7,420	156,151
	---------	---------	-------	---------
Carrying amount
At 31 December 2025	82,153	45,807	152	128,112
	---------	---------	-------	---------
At 31 December 2024	85,195	45,441	555	131,191
	---------	---------	-------	---------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	237	6,716
Other debtors	3,993	3,993
	-------	--------
	4,230	10,709
	-------	--------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,500	6,000
Trade creditors	13,511	35,493
Corporation tax	5,890	5,740
Social security and other taxes	7,277	11,338
Other creditors	57,379	41,639
	--------	---------
	87,557	100,210
	--------	---------

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	3,438
	----	-------

9. RELATED PARTY TRANSACTIONS

During the year, the company undertook the following transactions with related parties: The director has advanced monies to the company. At the 31 December 2025 the amount owed by the company was £45,725 (2024 - £32,522).