REGISTERED NUMBER: 11136489 (England and Wales)

LONDON & CITY PROPERTY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2026 TO 30 JUNE 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C Mouyiaris

REGISTERED OFFICE:

41 High Street

Southgate

London

N14 6LD

REGISTERED NUMBER:

11136489 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Investment property

4

485,000

500,000

CURRENT ASSETS

Debtors

5

10,000

10,000

Cash at bank

8,322

12,976

18,322

22,976

CREDITORS

Amounts falling due within one year

6

333,059

344,009

NET CURRENT LIABILITIES

(314,737

)

(321,033

)

TOTAL ASSETS LESS CURRENT LIABILITIES

170,263

178,967

PROVISIONS FOR LIABILITIES

7

42,576

46,326

NET ASSETS

127,687

132,641

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

8

127,729

138,979

Retained earnings

(43

)

(6,339

)

SHAREHOLDERS' FUNDS

127,687

132,641

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 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 5 October 2026 and were signed by:

Mr C Mouyiaris - Director

1.	STATUTORY INFORMATION

London & City Property 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided

for. Changes in fair value are recognised in the Profit & Loss Account.

The property currently is reflected at Valuation.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2026 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2026

500,000

Revaluations

(15,000

)

At 30 June 2026

485,000

NET BOOK VALUE

At 30 June 2026

485,000

At 31 January 2026

500,000

Fair value at 30 June 2026 is represented by:

£

Valuation in 2025

210,305

Valuation in 2026

(25,000

)

Valuation in 2026

(15,000

)

Cost

314,695

485,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

31.1.26

£

£

Amounts owed by associates

10,000

10,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

31.1.26

£

£

Bank loans and overdrafts

233,032

234,595

Amounts owed to associates

96,500

106,700

Other creditors

3,527

2,714

333,059

344,009

7.	PROVISIONS FOR LIABILITIES

30.6.26

31.1.26

£

£

Deferred tax

42,576

46,326

Deferred

tax

£

Balance at 1 February 2026

46,326

Provided during period

(3,750

)

Balance at 30 June 2026

42,576

8.

RESERVES

Fair

value

reserve

£

At 1 February 2026

138,979

Fair value movement

(11,250

)

At 30 June 2026

127,729

9.	ULTIMATE CONTROLLING PARTY

The company's ultimate controlling party is Costas Mouyiaris by virtue of his ownership of 100% of the issued share capital in the company.