City Structural Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 9

City Structural Ltd

Company Information

Director

Mrs V E K Dorfman

Registered office

Unity Chambers 34 High East Street Dorchester Dorset England DT1 1HA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
City Structural Ltdfor the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of City Structural Ltd for the year ended 31 January 2026 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of City Structural Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of City Structural Ltd and state those matters that we have agreed to state to the Board of Directors of City Structural Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than City Structural Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that City Structural Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of City Structural Ltd. You consider that City Structural Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of City Structural Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Edwards and Keeping Limited
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

29 October 2026

City Structural Ltd

(Registration number: 10411757)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	3,985	5,311
Current assets
Stocks	5	1,500	1,500
Debtors	6	872,872	838,178
Cash at bank and in hand		34,062	26,383
		908,434	866,061
Creditors: Amounts falling due within one year	7	(638,638)	(727,213)
Net current assets		269,796	138,848
Total assets less current liabilities		273,781	144,159
Creditors: Amounts falling due after more than one year	7	-	(3,333)
Net assets		273,781	140,826
Capital and reserves
Called up share capital		100	100
Retained earnings		273,681	140,726
Shareholders' funds		273,781	140,826

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

Director's 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 director acknowledges her 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 October 2026
 

Mrs V E K Dorfman
Director

City Structural Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

2	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.

Going concern

The financial statements have been prepared on a going concern basis. The Director confirms that she will continue to support the Company for at least the next 12 month period from the date of signing the Balance Sheet.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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 in the countries where the company operates and generates taxable income.

City Structural Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

Tangible assets

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

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Plant and Machinery	6.67 years straight line
Vehicles	15% reducing balance
Fixtures and fittings	15% reducing balance
Computer equipment	3 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

City Structural Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2025 - 2).

City Structural Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Computer equipment  £
Cost or valuation
At 1 February 2025	409	19,843	5,639	7,231
At 31 January 2026	409	19,843	5,639	7,231
Depreciation
At 1 February 2025	277	18,830	2,175	6,529
Charge for the year	20	270	520	516
At 31 January 2026	297	19,100	2,695	7,045
Carrying amount
At 31 January 2026	112	743	2,944	186
At 31 January 2025	132	1,013	3,464	702

	Total £
Cost or valuation
At 1 February 2025	33,122
At 31 January 2026	33,122
Depreciation
At 1 February 2025	27,811
Charge for the year	1,326
At 31 January 2026	29,137
Carrying amount
At 31 January 2026	3,985
At 31 January 2025	5,311

5

Stocks

	2026 £	2025 £
Other inventories	1,500	1,500

6

Debtors

Current	2026 £	2025 £
Trade debtors	45,849	37,168
Prepayments	7,812	8,592
Other debtors	819,211	792,418
	872,872	838,178

Details of non-current trade and other debtors

£204,369 (2025 -£186,470) of Other debtors is classified as non current.

City Structural Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	3,333	10,000
Trade creditors		29,941	121,426
Taxation and social security		543,495	563,541
Accruals and deferred income		5,300	26,535
Other creditors		56,569	5,711
		638,638	727,213

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	-	3,333

Within bank loans is a balance of £3,333 (2025 - £13,333) relating to an outstanding amount due from a Coronavirus Bounce Back Loan. The UK government have guaranteed 100% of the value of the loan as well as agreeing to pay the interest and fees for the first 12 months.

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

City Structural Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	3,333

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	3,333	10,000

10	Related party transactions

Transactions with the director

2026	At 1 February 2025 £	Advances to director £	Repayments by director £	At 31 January 2026 £
Mrs V E K Dorfman
The directors loan account is repayable on demand and interest is charged on overdrawn balances exceeding £10,000 at the official HMRC rates.	551,513	35,746	(10,344)	576,915

2025	At 1 February 2024 £	Advances to director £	Repayments by director £	At 31 January 2025 £
Mrs V E K Dorfman
The directors loan account is repayable on demand and interest is charged on overdrawn balances exceeding £10,000 at the official HMRC rates.	404,404	167,653	(20,544)	551,513