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REGISTERED NUMBER: 07451351 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2022

FOR

SPECIAL CIRCUMSTANCES LIMITED

SPECIAL CIRCUMSTANCES LIMITED (REGISTERED NUMBER: 07451351)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 November 2022




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


SPECIAL CIRCUMSTANCES LIMITED

COMPANY INFORMATION
for the year ended 30 November 2022







DIRECTOR: Mr E C L Tan





REGISTERED OFFICE: 19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD





REGISTERED NUMBER: 07451351 (England and Wales)





ACCOUNTANTS: Raffingers LLP
Chartered Certified Accountants
19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD

SPECIAL CIRCUMSTANCES LIMITED (REGISTERED NUMBER: 07451351)

ABRIDGED BALANCE SHEET
30 November 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,769 359

CURRENT ASSETS
Debtors 55,079 -
Cash at bank 13 153
55,092 153
CREDITORS
Amounts falling due within one year 48,088 55,552
NET CURRENT ASSETS/(LIABILITIES) 7,004 (55,399 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,773

(55,040

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 8,772 (55,041 )
SHAREHOLDERS' FUNDS 8,773 (55,040 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2022 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.

SPECIAL CIRCUMSTANCES LIMITED (REGISTERED NUMBER: 07451351)

ABRIDGED BALANCE SHEET - continued
30 November 2022


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 November 2022 in accordance with Section 444(2A) of the Companies Act 2006.

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 21 February 2024 and were signed by:





Mr E C L Tan - Director


SPECIAL CIRCUMSTANCES LIMITED (REGISTERED NUMBER: 07451351)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 November 2022

1. STATUTORY INFORMATION

Special Circumstances 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The accounts have been prepared on the going concern basis as the director is of the opinion that the company will meet its liabilities as and when due, due to the continued support of the director.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year 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 year 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.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

SPECIAL CIRCUMSTANCES LIMITED (REGISTERED NUMBER: 07451351)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 November 2022

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 December 2021 7,982
Additions 2,000
At 30 November 2022 9,982
DEPRECIATION
At 1 December 2021 7,623
Charge for year 590
At 30 November 2022 8,213
NET BOOK VALUE
At 30 November 2022 1,769
At 30 November 2021 359

5. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2022 and 30 November 2021:

2022 2021
£    £   
Mr E C L Tan
Balance outstanding at start of year - -
Amounts advanced 55,079 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 55,079 -

6. RELATED PARTY DISCLOSURES

At the previous balance sheet date, the company owed £20,349 to the director.