Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10517392 Mr D P Buck Mr L Scott Mr V S Barn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10517392 2023-12-31 10517392 2024-12-31 10517392 2024-01-01 2024-12-31 10517392 frs-core:CurrentFinancialInstruments 2024-12-31 10517392 frs-core:Non-currentFinancialInstruments 2024-12-31 10517392 frs-core:SharePremium 2024-12-31 10517392 frs-core:ShareCapital 2024-12-31 10517392 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10517392 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10517392 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10517392 frs-bus:SmallEntities 2024-01-01 2024-12-31 10517392 frs-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 10517392 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10517392 frs-bus:Director1 2024-01-01 2024-12-31 10517392 frs-bus:Director2 2024-01-01 2024-12-31 10517392 frs-bus:Director3 2024-01-01 2024-12-31 10517392 frs-countries:EnglandWales 2024-01-01 2024-12-31 10517392 2022-12-31 10517392 2023-12-31 10517392 2023-01-01 2023-12-31 10517392 frs-core:CurrentFinancialInstruments 2023-12-31 10517392 frs-core:Non-currentFinancialInstruments 2023-12-31 10517392 frs-core:SharePremium 2023-12-31 10517392 frs-core:ShareCapital 2023-12-31 10517392 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10517392
Circulr Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Circulr Ltd
Contents
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3
Notes to the Financial Statements 4—6
Page 1
Circulr Ltd
Company Information
For The Year Ended 31 December 2024
Company Information
Directors Mr D P Buck
Mr L Scott
Mr V S Barn
Company Number 10517392
Registered Office c/o Brandbuildr Ltd
Oaktree Court Business Centre, Mill Lane
Ness
Wirral, Merseyside
CH64 8TP
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
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Circulr Ltd
Accountant's Report
For The Year Ended 31 December 2024
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Circulr Ltd For The Year Ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Circulr Ltd For The Year Ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Circulr Ltd , as a body, in accordance with the terms of our engagement letter dated 03 December 2024. Our work has been undertaken solely to prepare for your approval the accounts of Circulr Ltd and state those matters that we have agreed to state to the directors of Circulr Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Circulr Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Circulr Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Circulr Ltd . You consider that Circulr Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Circulr Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
29 September 2025
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
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Page 3
Circulr Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 10517392
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 13,988 18,939
Debtors 5 36,690 55,144
Cash at bank and in hand 31,350 7,396
82,028 81,479
Creditors: Amounts Falling Due Within One Year 6 (35,527 ) (73,960 )
NET CURRENT ASSETS (LIABILITIES) 46,501 7,519
TOTAL ASSETS LESS CURRENT LIABILITIES 46,501 7,519
Creditors: Amounts Falling Due After More Than One Year 7 (9,167 ) (19,167 )
NET ASSETS/(LIABILITIES) 37,334 (11,648 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Share premium account 30,000 5,000
Profit and Loss Account 7,332 (16,650 )
SHAREHOLDERS' FUNDS 37,334 (11,648)
For the year ending 31 December 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 D P Buck
Director
29 September 2025
The notes on pages 4 to 6 form part of these financial statements.
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Circulr Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Circulr Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10517392 . The registered office is c/o Brandbuildr Ltd, Oaktree Court Business Centre, Mill Lane, Ness, Wirral, Merseyside, CH64 8TP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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. 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.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Stocks
2024 2023
£ £
Stock 13,988 18,939
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Circulr Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 958
Other debtors 4,060 8,804
Deferred tax current asset 32,630 40,601
VAT - 4,781
36,690 55,144
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,572 6,895
Bank loans and overdrafts 10,000 14,934
VAT 534 -
Other creditors 15,000 50,000
Accruals and deferred income 2,255 589
Directors' loan accounts 2,166 1,542
35,527 73,960
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,167 19,167
The loan above was obtained under the government bounceback loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
10. Related Party Transactions
The following related party transactions were undertaken during the year:
A director withdrew amounts totalling £Nil (2023: £Nil), and introduced amounts totalling £312 (2023: £Nil). The balance owed to the director at the year end was £1,230 (2023: £918). 
A director withdrew amounts totalling £Nil (2023: £Nil), and introduced amounts totalling £312 (2023: £624). The balance owed to the director at the year end was £936 (2023: £624). 
During the year the company made payments to a connected company totalling £5,000 (2023: £10,000), and received payments from the company totalling £12,300 (2023: £29,240). The amount owed from the connected company at the year end was £Nil (2023: £7,300).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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Circulr Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
11. Going Concern
The company is able to meet its day to day working capital requirements through the support of the directors and the company's creditors. Therefore the directors consider it appropriate to prepare financial statements on the going concern basis.
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