Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity44falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09262101 2024-04-01 2025-03-31 09262101 2023-04-01 2024-03-31 09262101 2025-03-31 09262101 2024-03-31 09262101 c:Director1 2024-04-01 2025-03-31 09262101 c:Director2 2024-04-01 2025-03-31 09262101 c:Director4 2024-04-01 2025-03-31 09262101 c:RegisteredOffice 2024-04-01 2025-03-31 09262101 d:PatentsTrademarksLicencesConcessionsSimilar 2024-04-01 2025-03-31 09262101 d:PatentsTrademarksLicencesConcessionsSimilar 2025-03-31 09262101 d:PatentsTrademarksLicencesConcessionsSimilar 2024-03-31 09262101 d:CurrentFinancialInstruments 2025-03-31 09262101 d:CurrentFinancialInstruments 2024-03-31 09262101 d:Non-currentFinancialInstruments 2025-03-31 09262101 d:Non-currentFinancialInstruments 2024-03-31 09262101 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 09262101 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09262101 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 09262101 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 09262101 d:ShareCapital 2025-03-31 09262101 d:ShareCapital 2024-03-31 09262101 d:RetainedEarningsAccumulatedLosses 2025-03-31 09262101 d:RetainedEarningsAccumulatedLosses 2024-03-31 09262101 c:FRS102 2024-04-01 2025-03-31 09262101 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09262101 c:FullAccounts 2024-04-01 2025-03-31 09262101 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09262101 d:PatentsTrademarksLicencesConcessionsSimilar d:ExternallyAcquiredIntangibleAssets 2024-04-01 2025-03-31 09262101 2 2024-04-01 2025-03-31 09262101 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2024-04-01 2025-03-31 09262101 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 09262101







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


CIRKUS INTERNATIONAL LIMITED






































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CIRKUS INTERNATIONAL LIMITED
 


 
COMPANY INFORMATION


Directors
Mr M J Bradford 
Mr R H Williams 
Mr B M Whitelock 




Registered number
09262101



Registered office
71 Queen Victoria Street

London

EC4V 4BE




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


CIRKUS INTERNATIONAL LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


CIRKUS INTERNATIONAL LIMITED
REGISTERED NUMBER:09262101



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
445,756
836,061

  
445,756
836,061

Current assets
  

Debtors: amounts falling due within one year
 5 
208,707
318,509

Cash at bank and in hand
  
293,271
336,682

  
501,978
655,191

Creditors: amounts falling due within one year
 6 
(525,870)
(1,147,707)

Net current liabilities
  
 
 
(23,892)
 
 
(492,516)

Total assets less current liabilities
  
421,864
343,545

Creditors: amounts falling due after more than one year
 7 
(1,151,030)
(1,151,030)

  

Net liabilities
  
(729,166)
(807,485)


Capital and reserves
  

Called up share capital 
  
720
720

Profit and loss account
  
(729,886)
(808,205)

  
(729,166)
(807,485)


Page 1

 


CIRKUS INTERNATIONAL LIMITED
REGISTERED NUMBER:09262101


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 

Mr M J Bradford
Director
Date: 7 August 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 


CIRKUS INTERNATIONAL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Cirkus International Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is given in the company information page of these financial statements.  
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the balance sheet date the company had net  liabilities of £729,166 (2024: £807,485). Current forecasts indicate that the company has sufficient cash and projected revenue to cover all expected outgoings. Therefore, it is appropriate that these statements are prepared on a going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 3

 


CIRKUS INTERNATIONAL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).


4.


Intangible assets




Licences

£



Cost


At 1 April 2024
1,622,548


Additions
204,142


Disposals
(753,161)



At 31 March 2025

1,073,529



Amortisation


At 1 April 2024
786,487


Charge for the year
594,447


On disposals
(753,161)



At 31 March 2025

627,773



Net book value



At 31 March 2025
445,756



At 31 March 2024
836,061



Page 4

 


CIRKUS INTERNATIONAL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
163,173
270,680

Other debtors
13,828
17,050

Prepayments and accrued income
31,706
30,779

208,707
318,509



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other loans
48,970
48,970

Trade creditors
36,147
145,385

Other taxation and social security
640
686

Other creditors
197
677

Accruals and deferred income
439,916
951,989

525,870
1,147,707



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Other loans
1,151,030
1,151,030

1,151,030
1,151,030


The aggregate amount of liabilities repayable wholly or in part more than five years after the reporting date is:

2025
2024
£
£


Repayable by instalments
1,151,030
1,151,030

1,151,030
1,151,030

The loan amount included in creditors falling due after more than ten years is interest-free and repayments are dependent on the EBITDA of the company. Should the company default on payment, interest is accrued thereon.

 
Page 5