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Company No: 15840075 (England and Wales)

# CIRCULAR TRADING LTD

### Unaudited Financial Statements
For the financial period from 15 July 2024 to 30 September 2025
Pages for filing with the registrar

CIRCULAR TRADING LTD

## Unaudited Financial Statements

For the financial period from 15 July 2024 to 30 September 2025

Contents

CIRCULAR TRADING LTD

## COMPANY INFORMATION

For the financial period from 15 July 2024 to 30 September 2025
CIRCULAR TRADING LTD

## COMPANY INFORMATION (continued)

For the financial period from 15 July 2024 to 30 September 2025

DIRECTORS | James Jeremy George Philippi (Appointed 15 July 2024, Resigned 08 May 2025)
| Marc Robertson (Appointed 08 May 2025)

REGISTERED OFFICE | Treviot House
| 186-192 High Road
| Ilford
| IG1 1LR
| United Kingdom

COMPANY NUMBER | 15840075 (England and Wales)

ACCOUNTANT | Gravita Essex Limited
| Treviot House
| 186-192 High Road
| Ilford
| Essex
| IG1 1LR
| United Kingdom

CIRCULAR TRADING LTD

## BALANCE SHEET

As at 30 September 2025
CIRCULAR TRADING LTD

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 30.09.2025
|  | £
Fixed assets |  |
Tangible assets | 3 | 32,008
|  | 32,008
Current assets |  |
Debtors | 4 | 236,999
Cash at bank and in hand |  | 161,001
|  | 398,000
Creditors: amounts falling due within one year | 5 | ( 415,906)
Net current liabilities |  | (17,906)
Total assets less current liabilities |  | 14,102
Net assets |  | 14,102
Capital and reserves |  |
Called-up share capital |  | 1
Profit and loss account |  | 14,101
Total shareholder's funds |  | 14,102

For the financial period ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Circular Trading LTD (registered number: 15840075) were approved and authorised for issue by the Director on 18 February 2026. They were signed on its behalf by:

Marc Robertson Director |

CIRCULAR TRADING LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 15 July 2024 to 30 September 2025
CIRCULAR TRADING LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 15 July 2024 to 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

Circular Trading LTD (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Treviot House, 186-192 High Road, Ilford, IG1 1LR, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 25 % reducing balance

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

#### 2. Employees

| Period from 15.07.2024 to 30.09.2025
| Number
Monthly average number of persons employed by the Company during the period, including the director | 3

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 15 July 2024 | 0 |  | 0
Additions | 57,187 |  | 57,187
Disposals | ( 19,229) |  | ( 19,229)
At 30 September 2025 | 37,958 |  | 37,958
Accumulated depreciation |  |  |
At 15 July 2024 | 0 |  | 0
Charge for the financial period | 8,353 |  | 8,353
Disposals | ( 2,403) |  | ( 2,403)
At 30 September 2025 | 5,950 |  | 5,950
Net book value |  |  |
At 30 September 2025 | 32,008 |  | 32,008

#### 4. Debtors

| 30.09.2025
| £
Trade debtors | 223,620
Amounts owed by related parties | 12,513
Other debtors | 866
| 236,999

#### 5. Creditors: amounts falling due within one year

| 30.09.2025
| £
Trade creditors | 292,507
Amounts owed to related parties | 9,879
Taxation and social security | 16,251
Other creditors | 97,269
| 415,906