The Circle of Style Ltd

The Circle of Style Ltd
Statement of Financial Position
As at 31 July 2025

	2025		2024
	£	£	£	£
Fixed assets		836		836
Current assets	164,434		128,298
Creditors: amount falling due within one year	(21,083)		13,805
Net current assets		143,351		142,103
Total assets less current liabilities		144,187		142,939
Creditors: amount falling due after more than one year		(386,902)		(274,455)
Provisions for liabilities		(257)		(257)
Net assets		(242,972)		(131,773)


Capital and reserves		(242,972)		(131,773)

NOTES TO THE ACCOUNTS

General Information

The Circle of Style Ltd is a private company, limited by shares, registered in England and Wales, registration number 12767249, registration address 167-169 Great Portland Street, London, W1W 5PF.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 29 April 2026 and were signed on its behalf by:

--------------------------------
Dalal NAGEH
Director

Registered Number: 12767249
England and Wales
THE CIRCLE OF STYLE LTD

Unaudited Financial Statements

Period of accounts Start date: 01 August 2024 End date: 31 July 2025