ACCOUNTS - Final Accounts preparation

Registered number: 01854684

CITY OFFICE INTERIORS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

CITY OFFICE INTERIORS LIMITED

COMPANY INFORMATION

Director	S D Spires


Registered number	01854684


Registered office	1310 Solihull Parkway
	Birmingham Business Park
	Birmingham
	B37 7YB

CITY OFFICE INTERIORS LIMITED

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 4

CITY OFFICE INTERIORS LIMITED

REGISTERED NUMBER: 01854684

BALANCE SHEET

AS AT 30 APRIL 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	3	2,803		29,668
Cash at bank and in hand		24,258		29,846
		27,061		59,514
Creditors: amounts falling due within one year	4	(14,139)		(46,377)
Net current assets			12,922		13,137
Total assets less current liabilities			12,922		13,137
Provisions for liabilities
Other provisions	5		(1,740)		(1,955)
Net assets			11,182		11,182

Capital and reserves
Called up share capital	10,000	10,000
Profit and loss account	1,182	1,182
	11,182	11,182

Page 1

CITY OFFICE INTERIORS LIMITED

REGISTERED NUMBER: 01854684

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2026

For the year ended 30 April 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 October 2026.

S D Spires

Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

CITY OFFICE INTERIORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.	General information

City Office Interiors Limited is a limited liability company incorporated and domiciled in the United Kingdom. The address of its registered office is shown on the company information page.

The financial statements are prepared in Sterling (£) which is the functional currency of the company. The financial statements are for the year ended 30 April 2026 (2025: 12 months to 30 April 2025).

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.4

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Page 3

CITY OFFICE INTERIORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Debtors

					2026	2025
					£	£


Trade debtors	2,468	2,468
Other debtors	335	27,200
	2,803	29,668

4.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	809	10,371
Other taxation and social security	-	773
Accruals and deferred income	13,330	35,233
	14,139	46,377

5.	Provisions

		Office closure costs
		£

	At 1 May 2025	1,955
	Utilised in year	(215)
	At 30 April 2026	1,740

6.	Commitments under operating leases

The Company had no commitments under non-cancellable operating leases at the balance sheet date.

7.	Controlling party

The ultimate parent company is Soft Interiors Limited. Copies of the financial statements can be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.

The controlling party is S D Spires.

Page 4