2023-01-012023-12-312023-12-31false10727106SIX CIRCLES LIMITED2024-02-0582990iso4217:GBPxbrli:pure107271062023-01-01107271062023-12-31107271062023-01-012023-12-31107271062022-01-01107271062022-12-31107271062022-01-012022-12-3110727106bus:SmallEntities2023-01-012023-12-3110727106bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3110727106bus:AbridgedAccounts2023-01-012023-12-3110727106bus:PrivateLimitedCompanyLtd2023-01-012023-12-3110727106core:WithinOneYear2023-12-3110727106core:AfterOneYear2023-12-3110727106core:WithinOneYear2022-12-3110727106core:AfterOneYear2022-12-3110727106core:ShareCapital2023-12-3110727106core:SharePremium2023-12-3110727106core:RevaluationReserve2023-12-3110727106core:OtherReservesSubtotal2023-12-3110727106core:RetainedEarningsAccumulatedLosses2023-12-3110727106core:ShareCapital2022-12-3110727106core:SharePremium2022-12-3110727106core:RevaluationReserve2022-12-3110727106core:OtherReservesSubtotal2022-12-3110727106core:RetainedEarningsAccumulatedLosses2022-12-3110727106core:LandBuildings2023-12-3110727106core:PlantMachinery2023-12-3110727106core:Vehicles2023-12-3110727106core:FurnitureFittings2023-12-3110727106core:OfficeEquipment2023-12-3110727106core:NetGoodwill2023-12-3110727106core:IntangibleAssetsOtherThanGoodwill2023-12-3110727106core:ListedExchangeTraded2023-12-3110727106core:UnlistedNon-exchangeTraded2023-12-3110727106core:LandBuildings2022-12-3110727106core:PlantMachinery2022-12-3110727106core:Vehicles2022-12-3110727106core:FurnitureFittings2022-12-3110727106core:OfficeEquipment2022-12-3110727106core:NetGoodwill2022-12-3110727106core:IntangibleAssetsOtherThanGoodwill2022-12-3110727106core:ListedExchangeTraded2022-12-3110727106core:UnlistedNon-exchangeTraded2022-12-3110727106core:LandBuildings2023-01-012023-12-3110727106core:PlantMachinery2023-01-012023-12-3110727106core:Vehicles2023-01-012023-12-3110727106core:FurnitureFittings2023-01-012023-12-3110727106core:OfficeEquipment2023-01-012023-12-3110727106core:NetGoodwill2023-01-012023-12-3110727106core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110727106core:ListedExchangeTraded2023-01-012023-12-3110727106core:UnlistedNon-exchangeTraded2023-01-012023-12-3110727106core:MoreThanFiveYears2023-01-012023-12-3110727106core:Non-currentFinancialInstruments2023-12-3110727106core:Non-currentFinancialInstruments2022-12-3110727106dpl:CostSales2023-01-012023-12-3110727106dpl:DistributionCosts2023-01-012023-12-3110727106core:LandBuildings2023-01-012023-12-3110727106core:PlantMachinery2023-01-012023-12-3110727106core:Vehicles2023-01-012023-12-3110727106core:FurnitureFittings2023-01-012023-12-3110727106core:OfficeEquipment2023-01-012023-12-3110727106dpl:AdministrativeExpenses2023-01-012023-12-3110727106core:NetGoodwill2023-01-012023-12-3110727106core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110727106dpl:GroupUndertakings2023-01-012023-12-3110727106dpl:ParticipatingInterests2023-01-012023-12-3110727106dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3110727106core:ListedExchangeTraded2023-01-012023-12-3110727106dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3110727106core:UnlistedNon-exchangeTraded2023-01-012023-12-3110727106dpl:CostSales2022-01-012022-12-3110727106dpl:DistributionCosts2022-01-012022-12-3110727106core:LandBuildings2022-01-012022-12-3110727106core:PlantMachinery2022-01-012022-12-3110727106core:Vehicles2022-01-012022-12-3110727106core:FurnitureFittings2022-01-012022-12-3110727106core:OfficeEquipment2022-01-012022-12-3110727106dpl:AdministrativeExpenses2022-01-012022-12-3110727106core:NetGoodwill2022-01-012022-12-3110727106core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3110727106dpl:GroupUndertakings2022-01-012022-12-3110727106dpl:ParticipatingInterests2022-01-012022-12-3110727106dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3110727106core:ListedExchangeTraded2022-01-012022-12-3110727106dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3110727106core:UnlistedNon-exchangeTraded2022-01-012022-12-3110727106core:NetGoodwill2023-12-3110727106core:IntangibleAssetsOtherThanGoodwill2023-12-3110727106core:LandBuildings2023-12-3110727106core:PlantMachinery2023-12-3110727106core:Vehicles2023-12-3110727106core:FurnitureFittings2023-12-3110727106core:OfficeEquipment2023-12-3110727106core:AfterOneYear2023-12-3110727106core:WithinOneYear2023-12-3110727106core:ListedExchangeTraded2023-12-3110727106core:UnlistedNon-exchangeTraded2023-12-3110727106core:ShareCapital2023-12-3110727106core:SharePremium2023-12-3110727106core:RevaluationReserve2023-12-3110727106core:OtherReservesSubtotal2023-12-3110727106core:RetainedEarningsAccumulatedLosses2023-12-3110727106core:NetGoodwill2022-12-3110727106core:IntangibleAssetsOtherThanGoodwill2022-12-3110727106core:LandBuildings2022-12-3110727106core:PlantMachinery2022-12-3110727106core:Vehicles2022-12-3110727106core:FurnitureFittings2022-12-3110727106core:OfficeEquipment2022-12-3110727106core:AfterOneYear2022-12-3110727106core:WithinOneYear2022-12-3110727106core:L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SIX CIRCLES LIMITED

Registered Number
10727106
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

SIX CIRCLES LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

COOK, David Michael
FELLOWS, Paul Williams

Registered Address

15 Riverside Studios Amethyst Road
Newcastle Business Park
Newcastle Upon Tyne
NE4 7YL

Registered Number

10727106 (England and Wales)
SIX CIRCLES LIMITED
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets519,85523,081
19,85523,081
Current assets
Debtors59,892109,409
Cash at bank and on hand1,40080,321
61,292189,730
Creditors amounts falling due within one year(48,344)(63,453)
Net current assets (liabilities)12,948126,277
Total assets less current liabilities32,803149,358
Creditors amounts falling due after one year(261,831)(265,858)
Net assets(229,028)(116,500)
Capital and reserves
Called up share capital370370
Profit and loss account(229,398)(116,870)
Shareholders' funds(229,028)(116,500)
The financial statements were approved and authorised for issue by the Board of Directors on 5 February 2024, and are signed on its behalf by:
COOK, David Michael
Director
Registered Company No. 10727106
SIX CIRCLES LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery10-
Fixtures and fittings-10
Office Equipment1510
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year49
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 January 2331,303
At 31 December 2331,303
Depreciation and impairment
At 01 January 238,222
Charge for year3,226
At 31 December 2311,448
Net book value
At 31 December 2319,855
At 31 December 2223,081