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Company Registration No. SC774407 (Scotland)
Circle Sustainable Solutions Ltd Unaudited accounts for the year ended 31 July 2025
Circle Sustainable Solutions Ltd Unaudited accounts Contents
Page
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Circle Sustainable Solutions Ltd Company Information for the year ended 31 July 2025
Director
Gordon McGuigan
Company Number
SC774407 (Scotland)
Registered Office
29 Kintyre Crescent Newton Mearns Glasgow Lanarkshire G77 6SR Scotland
Accountants
Calculo Ltd Eastworks Gateway Court Glasgow G40 4DS
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Circle Sustainable Solutions Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,167 
8,353 
Current assets
Debtors
12,830 
- 
Cash at bank and in hand
16,075 
16,271 
28,905 
16,271 
Creditors: amounts falling due within one year
(24,000)
(24,228)
Net current assets/(liabilities)
4,905 
(7,957)
Total assets less current liabilities
13,072 
396 
Provisions for liabilities
Deferred tax
(205)
(205)
Net assets
12,867 
191 
Capital and reserves
Called up share capital
100 
50 
Profit and loss account
12,767 
141 
Shareholders' funds
12,867 
191 
For the year ending 31 July 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 11 August 2025 and were signed on its behalf by
Gordon McGuigan Director Company Registration No. SC774407
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Circle Sustainable Solutions Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Circle Sustainable Solutions Ltd is a private company, limited by shares, registered in Scotland, registration number SC774407. The registered office is 29 Kintyre Crescent, Newton Mearns, Glasgow, Lanarkshire, G77 6SR, Scotland.
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:
Fixtures & fittings
20% on cost
Computer equipment
20% on cost
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2024
7,534 
622 
309 
8,465 
At 31 July 2025
7,534 
622 
309 
8,465 
Depreciation
At 1 August 2024
- 
89 
23 
112 
Charge for the year
- 
124 
62 
186 
At 31 July 2025
- 
213 
85 
298 
Net book value
At 31 July 2025
7,534 
409 
224 
8,167 
At 31 July 2024
7,534 
533 
286 
8,353 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
12,830 
- 
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Circle Sustainable Solutions Ltd Notes to the Accounts for the year ended 31 July 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
22,200 
21,316 
Loans from directors
- 
912 
Accruals
1,800 
2,000 
24,000 
24,228 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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