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REGISTERED NUMBER: 08267464 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

Circus Games Ltd

Circus Games Ltd (Registered number: 08267464)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Circus Games Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTORS: J A Manning
J J Abbott





SECRETARY: Mrs. A Manning





REGISTERED OFFICE: 29a New Street
Cromer
Norfolk
NR27 9HP





REGISTERED NUMBER: 08267464 (England and Wales)





ACCOUNTANTS: Barber Accountancy Ltd
Yeomans
Bassett's Lane
Woodham Walter
Maldon
Essex
CM9 6RY

Circus Games Ltd (Registered number: 08267464)

Balance Sheet
31 October 2023

31/10/23 31/10/22
Notes £    £   
FIXED ASSETS
Tangible assets 4 162,412 35,603

CURRENT ASSETS
Investments 5 497,140 120,729
Cash at bank 77,754 426,588
574,894 547,317
CREDITORS
Amounts falling due within one year 6 (218,306 ) (216,379 )
NET CURRENT ASSETS 356,588 330,938
TOTAL ASSETS LESS CURRENT
LIABILITIES

519,000

366,541

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 518,900 366,441
SHAREHOLDERS' FUNDS 519,000 366,541

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 February 2024 and were signed on its behalf by:





J A Manning - Director


Circus Games Ltd (Registered number: 08267464)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Circus Games Ltd 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.

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.

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.
Plant and machinery etc - 25% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 2 ).

Circus Games Ltd (Registered number: 08267464)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 164,177
Additions 184,904
At 31 October 2023 349,081
DEPRECIATION
At 1 November 2022 128,574
Charge for year 58,095
At 31 October 2023 186,669
NET BOOK VALUE
At 31 October 2023 162,412
At 31 October 2022 35,603

5. CURRENT ASSET INVESTMENTS
31/10/23 31/10/22
£    £   
Other 497,140 120,729

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/23 31/10/22
£    £   
Bank loans and overdrafts - 75,000
Trade creditors 162,847 16,812
Taxation and social security 6,017 40,395
Other creditors 49,442 84,172
218,306 216,379