Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-312022-01-01falseThe principal activity of the company continued to be that of a holding company11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10394068 2022-01-01 2022-12-31 10394068 2021-01-01 2021-12-31 10394068 2022-12-31 10394068 2021-12-31 10394068 c:Director2 2022-01-01 2022-12-31 10394068 d:CurrentFinancialInstruments 2022-12-31 10394068 d:CurrentFinancialInstruments 2021-12-31 10394068 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 10394068 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 10394068 d:ShareCapital 2022-12-31 10394068 d:ShareCapital 2021-12-31 10394068 d:RetainedEarningsAccumulatedLosses 2022-12-31 10394068 d:RetainedEarningsAccumulatedLosses 2021-12-31 10394068 c:OrdinaryShareClass1 2022-01-01 2022-12-31 10394068 c:OrdinaryShareClass1 2022-12-31 10394068 c:OrdinaryShareClass1 2021-12-31 10394068 c:FRS102 2022-01-01 2022-12-31 10394068 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 10394068 c:FullAccounts 2022-01-01 2022-12-31 10394068 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 10394068 d:Subsidiary1 2022-01-01 2022-12-31 10394068 d:Subsidiary1 1 2022-01-01 2022-12-31 10394068 d:Subsidiary2 2022-01-01 2022-12-31 10394068 d:Subsidiary2 1 2022-01-01 2022-12-31 10394068 d:Subsidiary3 2022-01-01 2022-12-31 10394068 d:Subsidiary3 1 2022-01-01 2022-12-31 10394068 6 2022-01-01 2022-12-31 10394068 d:ShareCapitalOtherShareTypes 2022-12-31 10394068 d:ShareCapitalOtherShareTypes 2021-12-31 10394068 d:CostValuation 2021-12-31 10394068 d:CostValuation 2022-12-31 10394068 d:AcquisitionsIncreaseInInvestments 2022-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 10394068














CIRQUE HOLDINGS LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

 
CIRQUE HOLDINGS LIMITED
REGISTERED NUMBER:10394068

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

Fixed assets
  

Investments
 4 
75,011
75,010

  
75,011
75,010

Current assets
  

Cash at bank and in hand
 5 
99
100

  
99
100

Creditors: amounts falling due within one year
 6 
(1,305)
(1,308)

Net current liabilities
  
 
 
(1,206)
 
 
(1,208)

Total assets less current liabilities
  
73,805
73,802

  

Net assets
  
73,805
73,802


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
73,705
73,702

  
73,805
73,802


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 her 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 by: 



E T Bishti
Director

Date: 29 September 2023

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
CIRQUE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

Cirque Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 10394068. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. 
The principal activity of the company continued to be that of a holding company.
 

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 Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.7

Creditors

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

 
2.8

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 2

 
CIRQUE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2021 - 1).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 January 2022
75,010


Additions
1



At 31 December 2022

75,011






Net book value



At 31 December 2022
75,011



At 31 December 2021
75,010


Subsidiary undertakings


The following were subsidiary undertakings of the company:

Name

Principal activity

Class of shares

Holding

Cirque Le Soir Ltd
Property lease holding
Ordinary
100%
Cirque Licence Limited (Formerly known as Zoltar Industries Ltd)
Holding of club license
Ordinary
100%
Pixstix Limited
Providing consultancy services
Ordinary
100%


5.


Cash

2022
2021
£
£

Cash at bank and in hand
99
100


Page 3

 
CIRQUE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

6.


Creditors: amounts falling due within one year

2022
2021
£
£

Other loans
910
-

Amounts owed to group undertakings
395
-

Corporation tax
-
398

Other creditors
-
910

1,305
1,308



7.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



100 (2021 - 100) Ordinary shares of £1.00 each
100
100

The shares have attached to them full voting, dividend and capital distribution, including on winding up, rights and are not reedemable.



8.


Transactions with directors

As at the year end the company owed £Nil (2021 - £910) to the director.

Page 4