Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 8748842 Mr LUKE WOLFMAN Mr WILLIAM WEAVER Mr JACK BURBAGE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 8748842 2023-09-30 8748842 2024-09-30 8748842 2023-10-01 2024-09-30 8748842 frs-core:CurrentFinancialInstruments 2024-09-30 8748842 frs-core:Non-currentFinancialInstruments 2024-09-30 8748842 frs-core:FurnitureFittings 2024-09-30 8748842 frs-core:FurnitureFittings 2023-10-01 2024-09-30 8748842 frs-core:FurnitureFittings 2023-09-30 8748842 frs-core:ShareCapital 2024-09-30 8748842 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 8748842 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 8748842 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 8748842 frs-bus:SmallEntities 2023-10-01 2024-09-30 8748842 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 8748842 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 8748842 frs-core:UnlistedNon-exchangeTraded 2024-09-30 8748842 frs-core:UnlistedNon-exchangeTraded 2023-09-30 8748842 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 8748842 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 8748842 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 8748842 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 8748842 frs-bus:Director1 2023-10-01 2024-09-30 8748842 frs-bus:Director2 2023-10-01 2024-09-30 8748842 frs-bus:Director3 2023-10-01 2024-09-30 8748842 frs-core:CurrentFinancialInstruments 1 2024-09-30 8748842 frs-countries:EnglandWales 2023-10-01 2024-09-30 8748842 2022-09-30 8748842 2023-09-30 8748842 2022-10-01 2023-09-30 8748842 frs-core:CurrentFinancialInstruments 2023-09-30 8748842 frs-core:Non-currentFinancialInstruments 2023-09-30 8748842 frs-core:ShareCapital 2023-09-30 8748842 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 8748842 frs-core:CurrentFinancialInstruments 1 2023-09-30
Registered number: 8748842
CIRQUE ENTERTAINMENT LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2024
KST ACCOUNTANTS
INCORPORATED FINANCIAL ACCOUNTANTS
104 NORTHWOOD AVENUE
ELMPARK
ESSEX
RM12 4PX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 8748842
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 5 95,205 95,205
95,205 95,205
CURRENT ASSETS
Debtors 6 39,276 -
39,276 -
Creditors: Amounts Falling Due Within One Year 7 (77,556 ) (119,518 )
NET CURRENT ASSETS (LIABILITIES) (38,280 ) (119,518 )
TOTAL ASSETS LESS CURRENT LIABILITIES 56,925 (24,313 )
Creditors: Amounts Falling Due After More Than One Year 8 (36,322 ) (42,790 )
NET ASSETS/(LIABILITIES) 20,603 (67,103 )
CAPITAL AND RESERVES
Called up share capital 9 3 3
Profit and Loss Account 20,600 (67,106 )
SHAREHOLDERS' FUNDS 20,603 (67,103)
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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr LUKE WOLFMAN
Director
27/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
CIRQUE ENTERTAINMENT LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 8748842 . The registered office is 39 Ferndale Road, London, E11 3DW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 October 2023 24,804
As at 30 September 2024 24,804
Depreciation
As at 1 October 2023 24,804
As at 30 September 2024 24,804
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
Page 2
Page 3
5. Investments
Unlisted
£
Cost
As at 1 October 2023 95,205
As at 30 September 2024 95,205
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 95,205
As at 1 October 2023 95,205
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 12,444 -
Other debtors 26,832 -
39,276 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,601 -
Bank loans and overdrafts 9,225 23,376
Corporation tax 2,282 1,445
VAT 12,033 13,420
Pension contribution - 385
Other creditors (1) 50,415 20,000
Directors' loan accounts - 60,892
77,556 119,518
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Trade creditors - 1,443
Bank loans 36,322 41,347
36,322 42,790
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
Page 3