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REGISTERED NUMBER: 13277861 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Circle Surveyors Ltd

Circle Surveyors Ltd (Registered number: 13277861)

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

Circle Surveyors Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mrs M M D Davies
A P Davies



REGISTERED OFFICE: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
GL3 3RS



REGISTERED NUMBER: 13277861 (England and Wales)



ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS



BANKERS: Starling Bank
3rd Floor, 2 Finsbury Avenue
London
EC2M 2PP

Circle Surveyors Ltd (Registered number: 13277861)

Statement of Financial Position
31 March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,814 6,379

CURRENT ASSETS
Debtors 5 2,057 1,751
Cash at bank 1,738 4,411
3,795 6,162
CREDITORS
Amounts falling due within one year 6 8,477 5,448
NET CURRENT (LIABILITIES)/ASSETS (4,682 ) 714
TOTAL ASSETS LESS CURRENT
LIABILITIES

132

7,093

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 32 6,993
SHAREHOLDERS' FUNDS 132 7,093

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 18 September 2024 and were signed on its behalf by:





Mrs M M D Davies - Director


Circle Surveyors Ltd (Registered number: 13277861)

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

Circle Surveyors 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.
Improvements to property - 10% on cost
Fixtures and fittings - Straight line over 3 years
Computer equipment - Straight line over 3 years

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 statement of financial position date.

Going concern
Despite net current liabilities of £4,682 at 31 March 2024, the accounts have been prepared on a going concern basis. The directors have reviewed future cash flows and consider it appropriate to prepare the financial statements on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Circle Surveyors Ltd (Registered number: 13277861)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
Cost
At 1 April 2023 3,800 1,874 3,190 8,864
Additions - - 755 755
At 31 March 2024 3,800 1,874 3,945 9,619
Depreciation
At 1 April 2023 380 625 1,480 2,485
Charge for year 380 625 1,315 2,320
At 31 March 2024 760 1,250 2,795 4,805
Net book value
At 31 March 2024 3,040 624 1,150 4,814
At 31 March 2023 3,420 1,249 1,710 6,379

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 495 675
Other debtors 1,562 1,076
2,057 1,751

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade creditors 75 210
Taxation and social security 7,022 4,326
Other creditors 1,380 912
8,477 5,448

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31/3/24 31/3/23
£    £   
Mrs M M D Davies and A P Davies
Balance outstanding at start of year - -
Amounts advanced 51,411 -
Amounts repaid (50,220 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,191 -

Circle Surveyors Ltd (Registered number: 13277861)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

The above loan to the directors was repaid within 9 months of the year end.

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Circle Surveyors Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Circle Surveyors Ltd for the year ended 31 March 2024 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Circle Surveyors Ltd, as a body, in accordance with the terms of our engagement letter dated 17 May 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Circle Surveyors Ltd and state those matters that we have agreed to state to the Board of Directors of Circle Surveyors Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Circle Surveyors Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Circle Surveyors Ltd. You consider that Circle Surveyors Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Circle Surveyors Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS


Date: .............................................