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CIRCA ACCOUNTANTS LTD

Registered Number
04506788
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

CIRCA ACCOUNTANTS LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

MOHABIR, Brian

Registered Address

5th Floor 167-169 Great Portland Street
London
W1W 5PF

Registered Number

04506788 (England and Wales)
CIRCA ACCOUNTANTS LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3426,697436,423
Investments427,39216,475
454,089452,898
Current assets
Debtors7,96811,554
Cash at bank and on hand66,67447,712
74,64259,266
Creditors amounts falling due within one year5(23,000)(12,142)
Net current assets (liabilities)51,64247,124
Total assets less current liabilities505,731500,022
Creditors amounts falling due after one year6(15,361)(18,599)
Net assets490,370481,423
Capital and reserves
Called up share capital200,101200,101
Revaluation reserve224,393224,393
Profit and loss account65,87656,929
Shareholders' funds490,370481,423
The financial statements were approved and authorised for issue by the Director on 10 March 2025, and are signed on its behalf by:
MOHABIR, Brian
Director
Registered Company No. 04506788
CIRCA ACCOUNTANTS LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Fixtures and fittings4
Vehicles3
Office Equipment4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Land & buildings

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 July 23400,00053,87810,4384,427468,743
Additions--1,0006,8157,815
Disposals---(1,333)(1,333)
At 30 June 24400,00053,87811,4389,909475,225
Depreciation and impairment
At 01 July 23-21,5517,3423,42732,320
Charge for year-10,7753,3462,42016,541
On disposals---(333)(333)
At 30 June 24-32,32610,6885,51448,528
Net book value
At 30 June 24400,00021,5527504,395426,697
At 30 June 23400,00032,3273,0961,000436,423
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 July 2316,47516,475
Additions10,91710,917
At 30 June 2427,39227,392
Net book value
At 30 June 2427,39227,392
At 30 June 2316,47516,475

Notes

1Other investments other than loans
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables8,7509,399
Taxation and social security14,2502,743
Total23,00012,142
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts15,36118,599
Total15,36118,599
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MOHABIR, Brian9,0446,3549,0446,354
9,0446,3549,0446,354
8.Controlling party
The controlling party is Mr B Mohabir