Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 6 October 2025 1 May 2024 30 April 2025 30 April 2025 10057138 Mrs Kumi Hashimoto Mr Hirokazu Kono Circus Inc. 55-1 Azabudai Building, 1-5-9 Azabudai, Minato-ku, Tokyo 106-0041, Japan true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10057138 2024-04-30 10057138 2025-04-30 10057138 2024-05-01 2025-04-30 10057138 frs-core:CurrentFinancialInstruments 2025-04-30 10057138 frs-core:PlantMachinery 2025-04-30 10057138 frs-core:PlantMachinery 2024-05-01 2025-04-30 10057138 frs-core:PlantMachinery 2024-04-30 10057138 frs-core:ShareCapital 2025-04-30 10057138 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10057138 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10057138 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 10057138 frs-bus:SmallEntities 2024-05-01 2025-04-30 10057138 frs-bus:Audited 2024-05-01 2025-04-30 10057138 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10057138 1 2024-05-01 2025-04-30 10057138 frs-bus:Director1 2024-05-01 2025-04-30 10057138 frs-bus:Director2 2024-05-01 2025-04-30 10057138 frs-countries:EnglandWales 2024-05-01 2025-04-30 10057138 2023-04-30 10057138 2024-04-30 10057138 2023-05-01 2024-04-30 10057138 frs-core:CurrentFinancialInstruments 2024-04-30 10057138 frs-core:ShareCapital 2024-04-30 10057138 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 10057138
Ring London Advertising Limited
Financial Statements
For The Year Ended 30 April 2025
Ring London Advertising Limited
Contents
Contents

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

Page 1
Ring London Advertising Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 10057138

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 53
|  |  | - |  | 53
CURRENT ASSETS
Debtors | 5 | 2,391 |  | 45,831 |
Cash at bank and in hand |  | 135,764 |  | 83,813 |
|  | 138,155 |  | 129,644 |
Creditors: Amounts Falling Due Within One Year | 6 | (40,544 ) |  | (33,320 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 97,611 |  | 96,324
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 97,611 |  | 96,377
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (13 )
NET ASSETS |  |  | 97,611 |  | 96,364
CAPITAL AND RESERVES
Called up share capital | 7 |  | 63,000 |  | 63,000
Profit and Loss Account |  |  | 34,611 |  | 33,364
SHAREHOLDERS' FUNDS |  |  | 97,611 |  | 96,364

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

Mrs Kumi Hashimoto Director
6th October 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Ring London Advertising Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Ring London Advertising Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10057138 . The registered office is 1st Floor 63 St. Mary Axe, London, EC3A 8AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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 and from the rendering of services. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% straight line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
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Page 3
Ring London Advertising Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 May 2024 | 4,854
As at 30 April 2025 | 4,854
Depreciation
As at 1 May 2024 | 4,801
Provided during the period | 53
As at 30 April 2025 | 4,854
Net Book Value
As at 30 April 2025 | -
As at 1 May 2024 | 53

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 31,033
Prepayments and accrued income | 1,879 |  | 2,165
Other debtors | 359 |  | 2,096
VAT | 153 |  | 10,537
| 2,391 |  | 45,831

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,589 |  | 1,922
Corporation tax | 1,626 |  | 1,084
Other taxes and social security | 2,456 |  | 2,342
Other creditors | 20,873 |  | 20,622
Accruals and deferred income | 8,000 |  | 7,350
| 40,544 |  | 33,320

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 63,000 |  | 63,000

8. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Circus Inc. . Circus Inc. was incorporated in Japan. Copies of the group accounts may be obtained from the secretary, 55-1 Azabudai Building, 1-5-9 Azabudai, Minato-ku, Tokyo 106-0041, Japan . The ultimate controlling party is Circus Inc. who controls 51% of the shares of Ring London Advertising Limited .
Page 3
Page 4
Ring London Advertising Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
10. Audit Information
The auditor's report on the accounts of Ring London Advertising Limited for the year ended 30 April 2025 was unqualified.
The auditor's report was signed by Jeremy Boyden BA (Hons) FCA (Senior Statutory Auditor) for and on behalf of Pocknells Audit Limited , Statutory Auditor.

Pocknells Audit Limited 46 Hullbridge Road South Woodham Ferrers Essex CM3 5NG

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