REGISTERED NUMBER: 09319897 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CITYBRANCH HEALTHCARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A L Gross

REGISTERED OFFICE:

Crowe U.K. LLP

3rd Floor

St George's House

56 Peter Street

Manchester

M2 3NQ

REGISTERED NUMBER:

09319897 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

3rd Floor

St George's House

56 Peter Street

Manchester

M2 3NQ

FIXED ASSETS

Tangible assets

4

2,513

8,165

Investment property

5

1,013,250

-

1,015,763

8,165

CURRENT ASSETS

Debtors

6

1,276,052

1,477,155

Cash at bank

519,094

242,468

1,795,146

1,719,623

CREDITORS

Amounts falling due within one year

7

1,024,976

276,672

NET CURRENT ASSETS

770,170

1,442,951

TOTAL ASSETS LESS CURRENT LIABILITIES

1,785,933

1,451,116

PROVISIONS FOR LIABILITIES

30,000

30,000

NET ASSETS

1,755,933

1,421,116

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,755,833

1,421,016

1,755,933

1,421,116

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 October 2026 and were signed by:

A L Gross - Director

1.	STATUTORY INFORMATION

Citybranch Healthcare 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.

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 recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is earned from residential property development and from the project management of residential property development.

Sale of properties

Revenue from housing sales is recognised in profit or loss when control is transferred to the customer. This is deemed to be when title of the property passes to the customer on legal completion and the performance obligation associated with the sale is completed.

Contract revenue

Revenue relating to long term contracts, defined as the project management of a development of a property usually over a period extending beyond one year, is recognised as the service progresses. Contract revenue is recognised in the period to which they relate when performance obligations are fulfilled based on agreed transaction prices. Variable performance fees are estimated based on the expected value and are only recognised over time as performance obligations are fulfilled when progress can be measured reliably and to the extent that a significant reversal of revenue in a subsequent period is unlikely. The company acts as principal in all project management contracts with the significant risks and rewards of the contract being to the held by the company.

Other income

Other income represents incidental revenue receivable as part of the underlying property development or project management. This includes services such as rent receivable of investment property, recharges of expenditure to customers and other services.

Rental income from investment property is recognised in the profit and loss on a straight line basis over the lease term. Property operating expenses are expensed as incurred and any property operating expenditure is recovered from tenants through service charges charged to profit and loss.

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured

reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on cost

Office Equipment - 25% on cost

Investment property

Investment property is initially recorded at cost and subsequently shown at fair value at each period end. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The director confirms to provide support to the company to meet it's obligations for the 12 months following the balance sheet date. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

fittings

equipment

Totals

£

£

£

Cost

At 1 January 2025

and 31 December 2025

57,602

7,948

65,550

Depreciation

At 1 January 2025

49,513

7,872

57,385

Charge for year

5,623

29

5,652

At 31 December 2025

55,136

7,901

63,037

Net book value

At 31 December 2025

2,466

47

2,513

At 31 December 2024

8,089

76

8,165

5.	INVESTMENT PROPERTY

Total

£

Fair value

Additions

1,013,250

At 31 December 2025

1,013,250

Net book value

At 31 December 2025

1,013,250

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

100,000

-

Other debtors

207,068

392,371

Directors' loan accounts

961,536

824,033

Deferred tax asset

-

260,751

Prepayments

7,448

-

1,276,052

1,477,155

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

854,231

-

Trade creditors

89,533

74,174

Corporation tax

33,845

177,804

Social security and other taxes

923

923

VAT

31,704

18,597

Other creditors

174

174

Accruals and deferred income

14,566

5,000

1,024,976

276,672

The bank loan is secured against the investment property held by the company. The loan is included in creditors due within one year being due for repayment by June 2026. This loan was post settled post year end upon sale of of the investment property. Interest is charged on this balance at a rate of 10.2% per annum.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Details of a loan to the director A L Gross are disclosed in note 6. At the balance sheet date, A L Gross owed the company £987,231 (2024: £824,033). There are no repayment terms on this loan however this balance includes interest charged to A L Gross totalling £40,225 (2024: £13,370), which has been charged at HMRC's official rate of interest.

9.	PENSION COMMITMENTS

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £893 (2024 - £881) . Contributions of £174 were payable to the fund at the balance sheet date (2024: £174)

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A L Gross by virtue of his 100% shareholding.