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Company Registration No. 9809617 (England and Wales)
CIRCUS BARS LTD Unaudited accounts for the year ended 31 January 2026
CIRCUS BARS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CIRCUS BARS LTD Company Information for the year ended 31 January 2026
Director
Mr. M Hedges
Company Number
9809617 (England and Wales)
Registered Office
The Downshire 71 Baldwins Lane, Croxley Green Rickmansworth Herts WD3. 3LT United Kingdom
Accountants
Dempsey & Co The Downshire 71 Baldwins Lane Croxley Green Rickmansworth Herts WD3 3LT
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CIRCUS BARS LTD Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
36,729
49,052
Current assets
Inventories
5,500
7,900
Cash at bank and in hand
10,234
11,831
15,734
19,731
Creditors: amounts falling due within one year
5
(23,833)
(34,831)
Net current liabilities
(8,099)
(15,100)
Total assets less current liabilities
28,630
33,952
Creditors: amounts falling due after more than one year
6
-
(7,471)
Provisions for liabilities
Deferred tax
(7,345)
(15,310)
Net assets
21,285
11,171
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
21,185
11,071
Shareholders' funds
21,285
11,171
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 his 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 16 April 2026 and were signed on its behalf by
Mr. M Hedges Director Company Registration No. 9809617
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CIRCUS BARS LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
CIRCUS BARS LTD is a private company, limited by shares, registered in England and Wales, registration number 9809617. The registered office is The Downshire, 71 Baldwins Lane, Croxley Green, Rickmansworth, Herts, WD3. 3LT, United Kingdom.
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.
Turnover
Turnover represents retails sales of food and drinks, excluding Value Added Tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Deferred taxation
Deferred taxation is recognised in respect of all timing differences that have originated but not reversed by the balance sheet date.
Leased assets
Rentals payable under operating leases are charged to the profit and loss account as incurred.
Going concern
These financial statements have been prepared on a going concern basis.
Exceptional Item
Perishable stocks for £30,000 were written off as unable to open at events due to Covid 19 and it is included in cost of sales in Income Statement.
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CIRCUS BARS LTD Notes to the Accounts for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 February 2025
115,146
Additions
985
At 31 January 2026
116,131
Depreciation
At 1 February 2025
66,094
Charge for the year
13,308
At 31 January 2026
79,402
Net book value
At 31 January 2026
36,729
At 31 January 2025
49,052
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
10,000
17,529
Trade creditors
-
782
Other creditors
2,264
2,258
Loans from directors
11,569
14,262
23,833
34,831
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
7,471
7
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Transactions with related parties
Mr. M. Hedges and Mr. Thurston are the directors shareholders.
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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