Registration number: 03773645

Citibond Investments Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Citibond Investments Limited

(Registration number: 03773645)
Balance Sheet as at 30 June 2026

	Note	2026 £		2025 £
Fixed assets
Tangible assets	3		-		54
Investment property	4		3,176,570		3,176,570
			3,176,570		3,176,624
Current assets
Debtors	5	830		49
Cash at bank and in hand		128,873		121,051
		129,703		121,100
Creditors: Amounts falling due within one year	6	(54,229)		(28,914)
Net current assets			75,474		92,186
Total assets less current liabilities			3,252,044		3,268,810
Provisions for liabilities			(276,869)		(276,869)
Net assets			2,975,175		2,991,941
Capital and reserves
Called up share capital	7	1,376,400		1,393,500
Profit and loss account		1,598,775		1,598,441
Total equity			2,975,175		2,991,941

For the financial year ending 30 June 2026 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 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 25 September 2026 and signed on its behalf by:
 

......................................... Mr D Atkinson Director

Citibond Investments Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 June 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling (£).

Revenue recognition

The turnover of the company comprises income from letting of investment property.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Citibond Investments Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 June 2026

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% on cost
Fixtures and fittings	20% on cost

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Share capital

Ordinary shares are classified as equity.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2025 - 5).

3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2025	881	881
At 30 June 2026	881	881
Depreciation
At 1 July 2025	827	827
Charge for the year	54	54
At 30 June 2026	881	881
Carrying amount
At 30 June 2026	-	-
At 30 June 2025	54	54

Citibond Investments Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 June 2026

4	Investment properties

	2026 £
At 1 July	3,176,570
At 30 June	3,176,570

A valuation of the properties was carried out at the 30 June 2023 by FSS Chartered Surveyors, a firm with relevant experience in the location and category of properties valued. The valuations are based on open market value.

The Directors considered the valuations at the year end and believe the current values are not materially different to those in the accounts.

5

Debtors

Current	2026 £	2025 £
Trade debtors	324	49
Other debtors	506	-
	830	49

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	934	49
Taxation and social security	1,745	1,618
Other creditors	51,550	27,247
	54,229	28,914

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	490,000	490,000	490,000	490,000
Preference of £1 each	886,400	886,400	903,500	903,500
	1,376,400	1,376,400	1,393,500	1,393,500