1 May 2024 true No description of principal activity Taxfiler 2024.6 12636421 business:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 12636421 2024-04-30 12636421 business:EntityNoLongerTradingButTradedInPast 2024-05-01 2025-04-30 12636421 2024-05-01 2025-04-30 12636421 business:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 12636421 business:FilletedAccounts 2024-05-01 2025-04-30 12636421 2025-04-30 12636421 2024-04-30 12636421 core:WithinOneYear 2025-04-30 12636421 core:WithinOneYear 2024-04-30 12636421 core:ShareCapital core:PreviouslyStatedAmount 2025-04-30 12636421 core:ShareCapital core:PreviouslyStatedAmount 2024-04-30 12636421 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-04-30 12636421 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-04-30 12636421 core:PreviouslyStatedAmount 2025-04-30 12636421 core:PreviouslyStatedAmount 2024-04-30 12636421 business:SmallEntities 2024-05-01 2025-04-30 12636421 business:Director1 2024-05-01 2025-04-30 12636421 countries:EnglandWales 2024-05-01 2025-04-30 12636421 business:RegisteredOffice 2024-05-01 2025-04-30 12636421 core:ComputerEquipment 2024-04-30 12636421 core:ComputerEquipment 2024-05-01 2025-04-30 12636421 core:ComputerEquipment 2025-04-30 12636421 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company Registration No. 12636421 (England and Wales)
Circular Start Ltd Unaudited accounts for the year ended 30 April 2025
Circular Start Ltd Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
- 2 -
Circular Start Ltd Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
1,082
Creditors: amounts falling due within one year
5
(29,772)
(30,854)
Net current liabilities
(29,772)
(30,854)
Net liabilities
(29,772)
(29,772)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(29,774)
(29,774)
Shareholders' funds
(29,772)
(29,772)
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 January 2026 and were signed on its behalf by
Michelle Kirsty Nevshehir Director Company Registration No. 12636421
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Circular Start Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Circular Start Ltd is a private company, limited by shares, registered in England and Wales, registration number 12636421. The registered office is 32 Watsons Walk, St. Albans, AL1 1PD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 May 2024
1,862
Disposals
(1,862)
At 30 April 2025
-
Depreciation
At 1 May 2024
780
On disposals
(780)
At 30 April 2025
-
Net book value
At 30 April 2025
-
At 30 April 2024
1,082
5
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
29,772
29,654
Accruals
-
1,200
29,772
30,854
6
Transactions with related parties
At the year end of financial year company owed £29,654 ( 2024 : £29,654 ) to the director of the company, in respect of an interest free loan which is repayable on demand.
- 4 -
Circular Start Ltd Notes to the Accounts for the year ended 30 April 2025
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 5 -