City Contractors Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 14849062

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,273		16,474
Investments	5		831,182		831,202

			844,455		847,676
CURRENT ASSETS
Debtors	6	71,126		103,507
Cash at bank and in hand		613,290		19,962

		684,416		123,469
Creditors: Amounts Falling Due Within One Year	7	(78,185 )		(77,564 )

NET CURRENT ASSETS (LIABILITIES)			606,231		45,905

TOTAL ASSETS LESS CURRENT LIABILITIES			1,450,686		893,581

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(3,318 )		(3,130 )

NET ASSETS			1,447,368		890,451

CAPITAL AND RESERVES
Called up share capital	9		200		200
Share premium account			830,900		830,900
Profit and Loss Account			616,268		59,351

SHAREHOLDERS' FUNDS			1,447,368		890,451

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City Contractors Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Thomas Egan Director	Mr James Kitchen Director
1 October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

City Contractors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14849062 . The registered office is 4 Gamma House, Culpeper Close, Medway City Estate, Rochester, Kent, ME2 4HU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on reducing balance
Computer Equipment	25% on reducing balance

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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City Contractors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 3)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	20,660	1,000	21,660
Additions	-	2,921	2,921
Disposals	-	(1,920 )	(1,920 )

As at 31 March 2026	20,660	2,001	22,661

Depreciation
As at 1 April 2025	5,165	21	5,186
Provided during the period	3,874	408	4,282
Disposals	-	(80 )	(80 )

As at 31 March 2026	9,039	349	9,388

Net Book Value
As at 31 March 2026	11,621	1,652	13,273

As at 1 April 2025	15,495	979	16,474

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	831,202
Disposals	(20 )

As at 31 March 2026	831,182

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	831,182

As at 1 April 2025	831,202

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City Contractors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	42,626
Amounts owed by group undertakings	27,063	22,811
Amounts owed by participating interests	30,533	-
Other debtors	13,530	38,070

	71,126	103,507

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	8,396	20,631
Amounts owed to group undertakings	1,540	18,154
Other creditors	12,042	24,021
Taxation and social security	56,207	14,758

	78,185	77,564

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	3,318	3,130

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

10. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Thomas Egan	23,017	21,656	571	-	1,932
Mr James Kitchen	51	-	3,921	-	3,972

The above loan is unsecured, interest free, repayable on demand and ranks equally with other unsecured creditors of the company.

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City Contractors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Related Party Transactions

At the year end the balance with subsidiary companies are as follows:-

City Facilities Ltd - Debtor £13,918 (2025: £7,655)

City Mechanical Ltd - Debtor £13,144 (2025: £7,655)

City Ventilation Ltd - Debtor £Nil (2025: £7,500)

City Air Conditioning Ltd - Creditor £1,540 (2025: £18,154)

At the year end the balance with associated companies are as follows:-

City Electrical Group Ltd - Debtor £30,000 (2025: £Nil)

City Prime Investments Ltd - Debtor £533 (2025: £Nil)

12. Ultimate Controlling Party

The company's ultimate controlling party is the directors by virtue of their equal ownership of 100% of the issued share capital in the company.

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