Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31true00true2023-04-01trueNo description of principal activity 08381767 2023-04-01 2024-03-31 08381767 2022-04-01 2023-03-31 08381767 2024-03-31 08381767 2023-03-31 08381767 c:Director5 2023-04-01 2024-03-31 08381767 d:CurrentFinancialInstruments 2024-03-31 08381767 d:CurrentFinancialInstruments 2023-03-31 08381767 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08381767 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08381767 d:ShareCapital 2024-03-31 08381767 d:ShareCapital 2023-03-31 08381767 c:EntityHasNeverTraded 2023-04-01 2024-03-31 08381767 c:FRS102 2023-04-01 2024-03-31 08381767 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08381767 c:FullAccounts 2023-04-01 2024-03-31 08381767 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08381767 d:Subsidiary1 2023-04-01 2024-03-31 08381767 d:Subsidiary1 1 2023-04-01 2024-03-31 08381767 6 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 08381767









3 CIRCLES COMMUNICATIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
3 CIRCLES COMMUNICATIONS LIMITED
REGISTERED NUMBER: 08381767

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
  
3,600,000
3,600,000

  
3,600,000
3,600,000

Current assets
  

Debtors: amounts falling due within one year
 4 
64
64

Cash at bank and in hand
  
1,136
1,136

  
1,200
1,200

Creditors: amounts falling due within one year
  
(3,600,000)
(3,600,000)

Net current liabilities
  
 
 
(3,598,800)
 
 
(3,598,800)

Total assets less current liabilities
  
1,200
1,200

  

Net assets
  
1,200
1,200


Capital and reserves
  

Called up share capital 
  
1,200
1,200

  
1,200
1,200


Page 1

 
3 CIRCLES COMMUNICATIONS LIMITED
REGISTERED NUMBER: 08381767
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

For the year ended 31 March 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J N Wilson
Director

Date: 8 November 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
3 CIRCLES COMMUNICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

3 Circles Communications Limited is a private company limited by shares incorporated in England and Wales. 

The address of its registered office is:
Ver House 
23-25 High Street 
Redbourn 
Hertfordshire 
AL3 7LE

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each Balance Sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.4

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
3 CIRCLES COMMUNICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
3,600,000



At 31 March 2024
3,600,000





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

SCG Cloud Limited
Ver House, 23-25 High Street, Redbourn, Hertfordshire, AL3 7LE
Telecommunication services
Ordinary & Ordinary A
 100%


4.


Debtors

2024
2023
£
£


Other debtors
64
64

64
64



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,136
1,136

1,136
1,136


Page 4

 
3 CIRCLES COMMUNICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Controlling party

The Company's immediate parent is Southern Communications Holdings Limited, incorporated in England and Wales.
The parent of the smallest group for which consolidated accounts are prepared is Southern Communications Group Limited. These financial statements are available upon request from Glebe Farm, Down Street, Dummer, Basingstoke, Hampshire RG25 2AD.
The ultimate parent Company is Saint Topco Limited. The Directors believe there to be no ultimate controlling party.

Page 5