Company registration number: 16281706
Annual report and unaudited financial statements
for the period ended 28 February 2026
for
Circe The Company Ltd
Pages for filing with the Registrar
Company registration number: 16281706
Circe The Company Ltd
Balance sheet
as at 28 February 2026
Note £ £
Fixed assets
Investments 4 2,095,750
2,095,750
Current assets
Debtors 5 18,987
Cash at bank and in hand 1,019,984
1,038,971
Creditors: amounts falling due within one year
6 (2,933,050)
Net current liabilities (1,894,079)
Total assets less current liabilities 201,671
NET ASSETS 201,671
Capital and reserves
Called up share capital 1,000
Profit and loss account 200,671
TOTAL EQUITY 201,671
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 28 February 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 16281706
Circe The Company Ltd
Balance sheet - continued
as at 28 February 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Ms A Iakovaki, Director
3 July 2026
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Circe The Company Ltd
Notes to the financial statements
for the period ended 28 February 2026
1 Company information
Circe The Company Ltd is a private company registered in England and Wales. Its registered number is 16281706. The company is limited by shares. Its registered office is 167 - 169 Great Portland Street, 5th Floor, London, W1W 5PF.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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Circe The Company Ltd
Notes to the financial statements - continued
for the period ended 28 February 2026
2 Accounting policies - continued
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.












Taxation
Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Average number of employees
During the period the average number of employees was Nil.
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Circe The Company Ltd
Notes to the financial statements - continued
for the period ended 28 February 2026
4 Fixed asset investments
Investments other than loans
Other investments other than loans


£
Cost
Additions 1,918,299
Revaluations 177,451
At 28 February 2026 2,095,750
Net book value
At 28 February 2026 2,095,750
5 Debtors
£
Other debtors 1,000
Prepayments and accrued income 17,987
18,987
6 Creditors: amounts falling due within one year
£
Other creditors 2,926,540
Taxation 4,410
Accruals and deferred income 2,100
2,933,050
7 Share capital
1,000 ordinary shares were issued with the nominal value of £1 upon incorporation of the Company on 27 February 2025.
8 Related party transactions
At the balance sheet date the company owed an amount of £2,926,540 to the director.
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