Circle 42 Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11534889

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,088		3,794

			4,088		3,794
CURRENT ASSETS
Cash at bank and in hand		48,654		31,657

		48,654		31,657
Creditors: Amounts Falling Due Within One Year	5	(27,640 )		(35,330 )

NET CURRENT ASSETS (LIABILITIES)			21,014		(3,673 )

TOTAL ASSETS LESS CURRENT LIABILITIES			25,102		121

Creditors: Amounts Falling Due After More Than One Year	6		(20,495 )		(20,495 )

NET ASSETS/(LIABILITIES)			4,607		(20,374 )

CAPITAL AND RESERVES
Called up share capital	7		576		556
Share premium account			1,278,223		1,046,878
Profit and Loss Account			(1,274,192 )		(1,067,808 )

SHAREHOLDERS' FUNDS			4,607		(20,374)

Page 1

Page 2

Circle 42 Ltd

Balance Sheet (continued)

As At 31 August 2025

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

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss IIayda Taze

Director

04/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Circle 42 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11534889 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	15%
Plant & Machinery	15% Straigh tline

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 September 2024	7,820
Additions	1,099

As at 31 August 2025	8,919

Depreciation
As at 1 September 2024	4,026
Provided during the period	805

As at 31 August 2025	4,831

Net Book Value
As at 31 August 2025	4,088

As at 1 September 2024	3,794

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other loans	-	8,000
Other creditors	27,640	27,330

	27,640	35,330

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	20,495	20,495

Page 3

Page 4

Circle 42 Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	576	556