REGISTERED NUMBER: 03426059 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 NOVEMBER 2023 TO 31 MARCH 2025

FOR

CIRCUS COMMUNICATIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D L Maltby

D Tailor

Ms L Z Cohen

R M Gustafson

Ms E R Jones

B N Waring

SECRETARY:

D Tailor

REGISTERED OFFICE:

The Imagination Building

25 Store Street

London

WC1E 7BL

REGISTERED NUMBER:

03426059 (England and Wales)

ACCOUNTANTS:

Redfin Management Limited

111 Charterhouse Street

Farringdon

London

EC1M 6AW

FIXED ASSETS

Tangible assets

4

9,510

5,915

CURRENT ASSETS

Debtors

5

119,967

205,295

Cash in hand

114,259

312,654

234,226

517,949

CREDITORS

Amounts falling due within one year

6

88,701

198,904

NET CURRENT ASSETS

145,525

319,045

TOTAL ASSETS LESS CURRENT LIABILITIES

155,035

324,960

PROVISIONS FOR LIABILITIES

981

981

NET ASSETS

154,054

323,979

CAPITAL AND RESERVES

Called up share capital

7

38,950

47,500

Capital redemption reserve

11,050

2,500

Other reserves

(8,550

)

(8,550

)

Retained earnings

112,604

282,529

SHAREHOLDERS' FUNDS

154,054

323,979

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

D Tailor - Director

1.	STATUTORY INFORMATION

Circus Communications 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Turnover 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.

Land and buildings

-

33% on cost

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Employee share ownership trust

Shares held by the Circus Communications Limited Employee Share Ownership Trust are classified in capital and reserves as "own shares" and recognised at cost. The assets and liabilities of the Trust are recognised on the company's Balance Sheet.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 12 (2023 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2023

12,134

29,432

41,566

Additions

-

10,734

10,734

At 31 March 2025

12,134

40,166

52,300

DEPRECIATION

At 1 November 2023

12,134

23,517

35,651

Charge for period

-

7,139

7,139

At 31 March 2025

12,134

30,656

42,790

NET BOOK VALUE

At 31 March 2025

-

9,510

9,510

At 31 October 2023

-

5,915

5,915

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade debtors

77,073

145,227

Other debtors

42,894

60,068

119,967

205,295

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade creditors

14,822

10,516

Taxation and social security

26,241

90,083

Other creditors

47,638

98,305

88,701

198,904

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2023

value:

£

£

38,950

Ordinary shares

£1

38,950

47,500

The Circus Communications Limited Employee Share Ownership Trust held 8,550 shares in Circus Communications Limited with a nominal value of £1 each. During the period, the Trust was closed and its shareholding returned to the company and subsequently cancelled.