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2022-12-31 12114173 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 12114173 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 12114173 dpl-frs:Item7 2022-01-01 2022-12-31 12114173 dpl-frs:Item7 2021-12-31 12114173 dpl-frs:Item7 2022-12-31 12114173 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 12114173 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 12114173 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 12114173 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 12114173 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 12114173 dpl-frs:Item8 2022-01-01 2022-12-31 12114173 dpl-frs:Item8 2021-12-31 12114173 dpl-frs:Item8 2022-12-31 12114173 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 12114173 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 12114173 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 12114173 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 12114173 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 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2021-12-31 12114173 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 12114173 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 12114173 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 12114173 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 12114173 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 12114173 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 12114173 2020-12-31 12114173 2021-12-31 12114173 2021-01-01 2021-12-31 12114173 frs-core:CurrentFinancialInstruments 2021-12-31 12114173 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 12114173 frs-core:Non-currentFinancialInstruments 2021-12-31 12114173 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 12114173 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 12114173 frs-core:CurrentFinancialInstruments 2021-12-31 12114173 frs-core:AfterOneYear 2021-01-01 2021-12-31 12114173 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 12114173 frs-core:BetweenOneFiveYears 2021-12-31 12114173 frs-core:ComputerEquipment 2021-12-31 12114173 frs-core:ComputerEquipment 2021-01-01 2021-12-31 12114173 frs-core:ComputerEquipment 2020-12-31 12114173 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 12114173 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 12114173 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 12114173 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 12114173 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 12114173 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 12114173 frs-core:FurnitureFittings 2021-12-31 12114173 frs-core:FurnitureFittings 2021-01-01 2021-12-31 12114173 frs-core:FurnitureFittings 2020-12-31 12114173 frs-core:NetGoodwill 2021-12-31 12114173 frs-core:NetGoodwill 2021-01-01 2021-12-31 12114173 frs-core:NetGoodwill 2020-12-31 12114173 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 12114173 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 12114173 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 12114173 frs-core:LandBuildings 2021-12-31 12114173 frs-core:LandBuildings 2021-01-01 2021-12-31 12114173 frs-core:LandBuildings 2020-12-31 12114173 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 12114173 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 12114173 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 12114173 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 12114173 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 12114173 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 12114173 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 12114173 frs-core:MoreThanFiveYears 2021-12-31 12114173 frs-core:MotorVehicles 2021-12-31 12114173 frs-core:MotorVehicles 2021-01-01 2021-12-31 12114173 frs-core:MotorVehicles 2020-12-31 12114173 frs-core:OtherResidualIntangibleAssets 2021-12-31 12114173 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 12114173 frs-core:OtherResidualIntangibleAssets 2020-12-31 12114173 frs-core:PlantMachinery 2021-12-31 12114173 frs-core:PlantMachinery 2021-01-01 2021-12-31 12114173 frs-core:PlantMachinery 2020-12-31 12114173 frs-core:Secured 2021-12-31 12114173 frs-core:Unsecured 2021-12-31 12114173 frs-core:WithinOneYear 2021-01-01 2021-12-31 12114173 frs-core:WithinOneYear 2021-12-31 12114173 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 12114173 frs-core:CapitalRedemptionReserve 2020-12-31 12114173 frs-core:CapitalRedemptionReserve 2021-12-31 12114173 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 12114173 frs-core:OtherReservesSubtotal 2020-12-31 12114173 frs-core:OtherReservesSubtotal 2021-12-31 12114173 frs-core:RevaluationReserve 2021-01-01 2021-12-31 12114173 frs-core:RevaluationReserve 2020-12-31 12114173 frs-core:RevaluationReserve 2021-12-31 12114173 frs-core:SharePremium 2021-01-01 2021-12-31 12114173 frs-core:SharePremium 2020-12-31 12114173 frs-core:SharePremium 2021-12-31 12114173 frs-core:ShareCapital 2021-01-01 2021-12-31 12114173 frs-core:ShareCapital 2020-12-31 12114173 frs-core:ShareCapital 2021-12-31 12114173 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 12114173 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 12114173 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 12114173 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 12114173 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 12114173 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 12114173 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 12114173 frs-countries:Europe 2021-01-01 2021-12-31 12114173 frs-countries:NorthAmerica 2021-01-01 2021-12-31 12114173 frs-countries:SouthAmerica 2021-01-01 2021-12-31 12114173 frs-countries:Asia 2021-01-01 2021-12-31 12114173 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 12114173 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 12114173 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 12114173 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 12114173 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 12114173 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 12114173 frs-bus:FullAccounts 2021-01-01 2021-12-31 12114173 frs-bus:AbbreviatedAccounts 2021-01-01 2021-12-31 12114173 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 12114173 frs-bus:FRS102 2021-01-01 2021-12-31 12114173 frs-bus:SmallEntities 2021-01-01 2021-12-31 12114173 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 12114173 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 12114173 frs-bus:Audited 2021-01-01 2021-12-31 12114173 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 12114173 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 12114173 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 12114173 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 12114173 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 12114173 frs-bus:OrdinaryShareClass1 2020-12-31 12114173 frs-bus:OrdinaryShareClass1 2021-12-31 12114173 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 12114173 frs-bus:OrdinaryShareClass2 2020-12-31 12114173 frs-bus:OrdinaryShareClass2 2021-12-31 12114173 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 12114173 frs-bus:OrdinaryShareClass3 2020-12-31 12114173 frs-bus:OrdinaryShareClass3 2021-12-31 12114173 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 12114173 frs-bus:OrdinaryShareClass4 2020-12-31 12114173 frs-bus:OrdinaryShareClass4 2021-12-31 12114173 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 12114173 frs-bus:OrdinaryShareClass5 2020-12-31 12114173 frs-bus:OrdinaryShareClass5 2021-12-31 12114173 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 12114173 frs-bus:PreferenceShareClass1 2020-12-31 12114173 frs-bus:PreferenceShareClass1 2021-12-31 12114173 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 12114173 frs-bus:PreferenceShareClass2 2020-12-31 12114173 frs-bus:PreferenceShareClass2 2021-12-31 12114173 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 12114173 frs-bus:PreferenceShareClass3 2020-12-31 12114173 frs-bus:PreferenceShareClass3 2021-12-31 12114173 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 12114173 frs-bus:PreferenceShareClass4 2020-12-31 12114173 frs-bus:PreferenceShareClass4 2021-12-31 12114173 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 12114173 frs-bus:PreferenceShareClass5 2020-12-31 12114173 frs-bus:PreferenceShareClass5 2021-12-31 12114173 1 2021-01-01 2021-12-31 12114173 1 2021-12-31 12114173 1 2021-01-01 2021-12-31 12114173 frs-core:LeasedAssets 2021-01-01 2021-12-31 12114173 frs-core:OwnedAssets 2021-01-01 2021-12-31 12114173 frs-core:CurrencyRisk 2021-01-01 2021-12-31 12114173 frs-core:MarketRisk 2021-01-01 2021-12-31 12114173 frs-core:InterestRateRisk 2021-01-01 2021-12-31 12114173 frs-core:DeferredTaxation 2021-01-01 2021-12-31 12114173 frs-core:DeferredTaxation 2020-12-31 12114173 frs-core:DeferredTaxation 2021-12-31 12114173 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 12114173 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 12114173 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 12114173 frs-core:ProvisionsDeferredTax 2021-12-31 12114173 frs-core:OtherDeferredTax 2021-12-31 12114173 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 12114173 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 12114173 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 12114173 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 12114173 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 12114173 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 12114173 frs-core:Provisions 2021-01-01 2021-12-31 12114173 frs-core:Provisions 2020-12-31 12114173 frs-core:Provisions 2021-12-31 12114173 frs-core:Provisions 2021-01-01 2021-12-31 12114173 frs-core:Provisions 2020-12-31 12114173 frs-core:Provisions 2021-12-31 12114173 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 12114173 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 12114173 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 12114173 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 12114173 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 12114173 frs-core:TaxCreditsDeferredTax 2021-12-31 12114173 frs-core:CostValuation 2020-12-31 12114173 frs-core:AdditionsToInvestments 2021-12-31 12114173 frs-core:DisposalsRepaymentsInvestments 2021-12-31 12114173 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 12114173 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 12114173 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 12114173 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 12114173 frs-core:CostValuation 2021-12-31 12114173 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 12114173 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 12114173 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 12114173 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 12114173 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 12114173 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 12114173 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 12114173 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 12114173 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 12114173 frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:ListedExchangeTraded 2020-12-31 12114173 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 12114173 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 12114173 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12114173 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 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Registered number: 12114173
Circus 25 Ltd
Financial Statements
For The Year Ended 31 December 2022
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12114173
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 48,171 -
Tangible Assets 4 4,284 3,063
52,455 3,063
CURRENT ASSETS
Stocks 5 123,526 53,000
Debtors 6 564,687 657,751
Cash at bank and in hand 21,945 6,557
710,158 717,308
Creditors: Amounts Falling Due Within One Year 7 (498,876 ) (439,391 )
NET CURRENT ASSETS (LIABILITIES) 211,282 277,917
TOTAL ASSETS LESS CURRENT LIABILITIES 263,737 280,980
Creditors: Amounts Falling Due After More Than One Year 8 (142,100 ) (172,550 )
NET ASSETS 121,637 108,430
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 121,537 108,330
SHAREHOLDERS' FUNDS 121,637 108,430
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For the year ending 31 December 2022 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
Ms Gitte Duvander Brundt
Director
29/09/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is the revenue earned from the sale of goods. 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.
1.3. 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:
Plant & Machinery 25% p.a.
Fixtures & Fittings 20% p.a.
Computer Equipment 33% p.a.
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.6. 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 year 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 10 (2021: 7)
10 7
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3. Intangible Assets
Development Costs
£
Cost
As at 1 January 2022 -
Additions 48,171
As at 31 December 2022 48,171
Net Book Value
As at 31 December 2022 48,171
As at 1 January 2022 -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2022 1,827 - 7,530 9,357
Additions - 4,066 - 4,066
Disposals - - (5,000 ) (5,000 )
As at 31 December 2022 1,827 4,066 2,530 8,423
Depreciation
As at 1 January 2022 1,020 - 5,274 6,294
Provided during the period 457 711 1,677 2,845
Disposals - - (5,000 ) (5,000 )
As at 31 December 2022 1,477 711 1,951 4,139
Net Book Value
As at 31 December 2022 350 3,355 579 4,284
As at 1 January 2022 807 - 2,256 3,063
5. Stocks
2022 2021
£ £
Stock - finished goods 123,526 53,000
123,526 53,000
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6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 404,487 482,269
Prepayments and accrued income - 8,259
Other debtors 160,200 29,372
Amounts owed by group undertakings - 137,851
564,687 657,751
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 186,508 152,780
Bank loans and overdrafts 30,450 30,450
Corporation tax 1,845 10,449
Other taxes and social security 75,989 17,384
VAT 28,856 93,750
Net wages 11,962 1,543
Other creditors 11,557 -
Accruals and deferred income 21,589 5,240
Directors' loan accounts 130,120 127,795
498,876 439,391
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 142,100 172,550
142,100 172,550
9. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
10. General Information
Circus 25 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12114173 . The registered office is 78 York Street, London, W1H 1DP.
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