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REGISTERED NUMBER: SC445697 (Scotland)












Financial Statements

for the Year Ended 31 March 2025

for

Circa Vos Limited

Circa Vos Limited (Registered number: SC445697)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Circa Vos Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Miss S Kelly





REGISTERED OFFICE: Radleigh House
1 Golf Road
Clarkston
Glasgow
G76 7HU





REGISTERED NUMBER: SC445697 (Scotland)

Circa Vos Limited (Registered number: SC445697)

Statement of Financial Position
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 3 78 78

CURRENT ASSETS
Cash at bank 8 8

CREDITORS
Amounts falling due within one year 4 6,257 6,257
NET CURRENT LIABILITIES (6,249 ) (6,249 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(6,171

)

(6,171

)

CAPITAL AND RESERVES
Called up share capital 5 1 1
Retained earnings (6,172 ) (6,172 )
SHAREHOLDERS' FUNDS (6,171 ) (6,171 )

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 August 2025 and were signed by:




Miss S Kelly - Director


Circa Vos Limited (Registered number: SC445697)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Computer equipment - 33% on cost

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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.

Impairment of fixed assets
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

Circa Vos Limited (Registered number: SC445697)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. PROPERTY, PLANT AND EQUIPMENT
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 450 2,200 2,650
DEPRECIATION
At 1 April 2024
and 31 March 2025 372 2,200 2,572
NET BOOK VALUE
At 31 March 2025 78 - 78
At 31 March 2024 78 - 78

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other creditors 6,257 6,257

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1 Ordinary £1 1 1