Circus Scene Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 06376372

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		27		34

			27		34
CURRENT ASSETS
Stocks	6	3,764		4,119
Debtors	7	3,660		21
Cash at bank and in hand		14		7

		7,438		4,147
Creditors: Amounts Falling Due Within One Year	8	(35,637 )		(33,974 )

NET CURRENT ASSETS (LIABILITIES)			(28,199 )		(29,827 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(28,172 )		(29,793 )

NET LIABILITIES			(28,172 )		(29,793 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(28,272 )		(29,893 )

SHAREHOLDERS' FUNDS			(28,172)		(29,793)

For the year ending 31 January 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 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

Miss Cathy Valentine

Director

07/10/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Circus Scene Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06376372 . The registered office is Hunters Point, Hughes Green, Arborfield, Berkshire, RG2 3JF.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Revenue is recognised for the provision of goods on the date of despatch.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery	20% on reducing balance
Computer Equipment	33% on cost

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained

Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the statement of financial position date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2024	853

As at 31 January 2025	853

Amortisation
As at 1 February 2024	853

As at 31 January 2025	853

Net Book Value
As at 31 January 2025	-

As at 1 February 2024	-

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Circus Scene Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2024	3,153	2,241	5,394

As at 31 January 2025	3,153	2,241	5,394

Depreciation
As at 1 February 2024	3,119	2,241	5,360
Provided during the period	7	-	7

As at 31 January 2025	3,126	2,241	5,367

Net Book Value
As at 31 January 2025	27	-	27

As at 1 February 2024	34	-	34

6. Stocks

	2025	2024
	£	£
Stock	3,764	4,119

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,660	-
Other debtors	-	21

	3,660	21

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	741	740
Other creditors	34,493	33,234
Taxation and social security	403	-

	35,637	33,974

9. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement

of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that

have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the

timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will

be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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Circus Scene Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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