SIRKUS LIMITED - Filleted accounts

Registered number

04444277

SIRKUS LIMITED

Filleted Accounts

28 February 2026

SIRKUS LIMITED
Registered number:		04444277
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		2,739			3,291

Current assets
Debtors	5	557			1,507
Cash at bank and in hand		1,375			1,693
		1,932			3,200

Creditors: amounts falling due within one year	6	(3,689)			(3,674)

Net current liabilities			(1,757)			(474)

Net assets			982			2,817

Capital and reserves
Called up share capital			18,000			18,000
Profit and loss account			(17,018)			(15,183)

Shareholders' funds			982			2,817

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Karl Robin Junga
Director
Approved by the board on 16 June 2026

SIRKUS LIMITED
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Equipment	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	There is no Corporation Tax liability based on these Accounts.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 March 2025				3,790
	At 28 February 2026				3,790

	Amortisation
	At 1 March 2025				3,790
	At 28 February 2026				3,790

	Net book value
	At 28 February 2026				-

	Goodwill has been written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 March 2025				29,190
	Additions				398
	At 28 February 2026				29,588

	Depreciation
	At 1 March 2025				25,899
	Charge for the year				950
	At 28 February 2026				26,849

	Net book value
	At 28 February 2026				2,739
	At 28 February 2025				3,291


5	Debtors		2026		2025
£				£

	Trade debtors		557		1,507


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		268		378
	Taxation and social security costs		(192)		(177)
	Directors' Loan Accounts		2,689		2,689
	Other creditors		924		784
			3,689		3,674


7	Other information

	SIRKUS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	69 Loughborough Road
	West Bridgford
	Nottingham
	NG2 7LA