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Company Registration No. 9809617 (England and Wales)
CIRCUS BARS LTD Unaudited accounts for the year ended 31 January 2025
CIRCUS BARS LTD Unaudited accounts Contents
Page
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CIRCUS BARS LTD Company Information for the year ended 31 January 2025
Director
Mr. M Hedges
Company Number
9809617 (England and Wales)
Registered Office
The Downshire 71 Baldwins Lane, Croxley Green Rickmansworth Herts WD3. 3LT United Kingdom
Accountants
Dempsey & Co The Downshire 71 Baldwins Lane Croxley Green Rickmansworth Herts WD3 3LT
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CIRCUS BARS LTD Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
49,052 
83,779 
Current assets
Inventories
7,900 
10,000 
Cash at bank and in hand
11,831 
24,074 
19,731 
34,074 
Creditors: amounts falling due within one year
(34,831)
(55,545)
Net current liabilities
(15,100)
(21,471)
Total assets less current liabilities
33,952 
62,308 
Creditors: amounts falling due after more than one year
(7,471)
(22,471)
Provisions for liabilities
Deferred tax
(15,310)
(16,756)
Net assets
11,171 
23,081 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
11,071 
22,981 
Shareholders' funds
11,171 
23,081 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 April 2025 and were signed on its behalf by
Mr. M Hedges Director Company Registration No. 9809617
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CIRCUS BARS LTD Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
CIRCUS BARS LTD is a private company, limited by shares, registered in England and Wales, registration number 9809617. The registered office is The Downshire, 71 Baldwins Lane, Croxley Green, Rickmansworth, Herts, WD3. 3LT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents retails sales of food and drinks, excluding Value Added Tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Deferred taxation
Deferred taxation is recognised in respect of all timing differences that have originated but not reversed by the balance sheet date.
Leased assets
Rentals payable under operating leases are charged to the profit and loss account as incurred.
Going concern
These financial statements have been prepared on a going concern basis.
Exceptional Item
Perishable stocks for £30,000 were written off as unable to open at events due to Covid 19 and it is included in cost of sales in Income Statement.
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CIRCUS BARS LTD Notes to the Accounts for the year ended 31 January 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2024
137,646 
Additions
9,500 
Disposals
(32,000)
At 31 January 2025
115,146 
Depreciation
At 1 February 2024
53,867 
Charge for the year
17,027 
On disposals
(4,800)
At 31 January 2025
66,094 
Net book value
At 31 January 2025
49,052 
At 31 January 2024
83,779 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
17,529 
17,529 
Trade creditors
782 
- 
Other creditors
2,258 
2,557 
Loans from directors
14,262 
35,459 
34,831 
55,545 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
7,471 
22,471 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Transactions with related parties
Mr. M. Hedges and Mr. Thurston are the directors shareholders.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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