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REGISTERED NUMBER: SC503217 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Circinus Consultancy Limited

Circinus Consultancy Limited (Registered number: SC503217)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Circinus Consultancy Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr M B Jamieson
Mrs M H Jamieson





REGISTERED OFFICE: 28 Mallard Drive
Montrose
Angus
DD10 9ND





REGISTERED NUMBER: SC503217 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Circinus Consultancy Limited (Registered number: SC503217)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 128 160

CREDITORS
Amounts falling due within one year 5 3,007 2,575
NET CURRENT LIABILITIES (3,007 ) (2,575 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,879

)

(2,415

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (2,979 ) (2,515 )
SHAREHOLDERS' FUNDS (2,879 ) (2,415 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2024 and were signed on its behalf by:





Mr M B Jamieson - Director


Circinus Consultancy Limited (Registered number: SC503217)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Circinus Consultancy Limited is a private company, limited by shares , registered in Scotland. 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
The company has a deficit of £2,415. If necessary the company will be supported by the director and based on this the director considers it appropriate to prepare the accounts on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the director's support.

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 - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 (2023 - 1 ) .

Circinus Consultancy Limited (Registered number: SC503217)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 762 1,988 2,750
DEPRECIATION
At 1 May 2023 602 1,988 2,590
Charge for year 32 - 32
At 30 April 2024 634 1,988 2,622
NET BOOK VALUE
At 30 April 2024 128 - 128
At 30 April 2023 160 - 160

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other creditors 3,007 2,575

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
Mr M B Jamieson
Balance outstanding at start of year (2,216 ) (1,856 )
Amounts repaid (396 ) (360 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,612 ) (2,216 )

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M B Jamieson.