REGISTERED NUMBER: 08913156 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

AIRCRAFT CIRCUS EQUIPMENT LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Francis Litton

N Litton

REGISTERED OFFICE:

Suffolk House

George Street

Croydon

Surrey

CR0 0YN

REGISTERED NUMBER:

08913156 (England and Wales)

ACCOUNTANTS:

TC Group

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

FIXED ASSETS

Property, plant and equipment

4

41,731

46,367

CURRENT ASSETS

Debtors

5

1,355

1,564

Cash at bank

7,173

6,939

8,528

8,503

CREDITORS

Amounts falling due within one year

6

41,811

45,478

NET CURRENT LIABILITIES

(33,283

)

(36,975

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,448

9,392

PROVISIONS FOR LIABILITIES

8,346

9,273

NET ASSETS

102

119

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2

19

SHAREHOLDERS' FUNDS

102

119

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th November 2025 and were signed on its behalf by:

Mrs L Francis Litton - Director

1.	STATUTORY INFORMATION

Aircraft Circus Equipment Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Equipment

-

10% on reducing balance

Computer equipment

-

20% on cost

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.

Deferred tax

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Computer

Equipment

equipment

Totals

£

£

£

COST

At 1st April 2024

100,935

3,833

104,768

Disposals

-

(1,500

)

(1,500

)

At 31st March 2025

100,935

2,333

103,268

DEPRECIATION

At 1st April 2024

55,073

3,328

58,401

Charge for year

4,586

50

4,636

Eliminated on disposal

-

(1,500

)

(1,500

)

At 31st March 2025

59,659

1,878

61,537

NET BOOK VALUE

At 31st March 2025

41,276

455

41,731

At 31st March 2024

45,862

505

46,367

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

VAT

1,355

1,564

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to associates

26,262

21,495

Tax

15,543

14,458

Directors' current accounts

6

9,525

41,811

45,478

7.	ULTIMATE CONTROLLING PARTY