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Company Registration No. 11585815 (England and Wales)
Boom Circus Ltd Unaudited accounts for the year ended 30 September 2024
Boom Circus Ltd Unaudited accounts Contents
Page
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Boom Circus Ltd Company Information for the year ended 30 September 2024
Director
Liam Jones
Company Number
11585815 (England and Wales)
Registered Office
Bosnoweth Argal Falmouth Cornwall TR11 5PE England
Accountants
Carolyn Lowe Biglin Lowe Accountants Ltd Bosnoweth Budock Water Cornwall TR11 5PE
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Boom Circus Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
108,067 
63,118 
Current assets
Debtors
11,980 
415 
Cash at bank and in hand
41,415 
41,407 
53,395 
41,822 
Creditors: amounts falling due within one year
(88,083)
(87,645)
Net current liabilities
(34,688)
(45,823)
Total assets less current liabilities
73,379 
17,295 
Creditors: amounts falling due after more than one year
(31,348)
(8,307)
Net assets
42,031 
8,988 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
42,030 
8,987 
Shareholders' funds
42,031 
8,988 
For the year ending 30 September 2024 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 27 May 2025 and were signed on its behalf by
Liam Jones Director Company Registration No. 11585815
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Boom Circus Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Boom Circus Ltd is a private company, limited by shares, registered in England and Wales, registration number 11585815. The registered office is Bosnoweth, Argal, Falmouth, Cornwall, TR11 5PE, England.
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.
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:
Plant & machinery
20% Reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
118,927 
3,500 
122,427 
Additions
65,235 
10,500 
75,735 
At 30 September 2024
184,162 
14,000 
198,162 
Depreciation
At 1 October 2023
58,609 
700 
59,309 
Charge for the year
28,126 
2,660 
30,786 
At 30 September 2024
86,735 
3,360 
90,095 
Net book value
At 30 September 2024
97,427 
10,640 
108,067 
At 30 September 2023
60,318 
2,800 
63,118 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,980 
415 
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Boom Circus Ltd Notes to the Accounts for the year ended 30 September 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
14,158 
12,194 
Trade creditors
189 
- 
Taxes and social security
1,002 
1,414 
Other creditors
- 
14,000 
Loans from directors
72,254 
59,587 
Accruals
480 
450 
88,083 
87,645 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
2,348 
8,307 
Other creditors
29,000 
- 
31,348 
8,307 
8
Average number of employees
During the year the average number of employees was 2 (2023: 0).
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