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REGISTERED NUMBER: SC503217 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Circinus Consultancy Limited

| Circinus Consultancy Limited (Registered number: SC503217) |

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Circinus Consultancy Limited |

Company Information

for the Year Ended 30 April 2026

| DIRECTORS: | Mr M B Jamieson

| Mrs M H Jamieson

| REGISTERED OFFICE: | 28 Mallard Drive

| Montrose

| Angus

| DD10 9ND

| REGISTERED NUMBER: | SC503217 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 42 Queens Road

| Aberdeen

| AB15 4YE

| Circinus Consultancy Limited (Registered number: SC503217) |

Balance Sheet

30 April 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 82 |  | 102 |  |

CREDITORS

Amounts falling due within one year | 5 | 3,893 |  | 3,439 |  |

NET CURRENT LIABILITIES | (3,893 | ) | (3,439 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (3,811 | ) | (3,337 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (3,911 | ) | (3,437 | ) |

SHAREHOLDERS' FUNDS | (3,811 | ) | (3,337 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by:

Mr M B Jamieson - Director

| Circinus Consultancy Limited (Registered number: SC503217) |

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| Circinus Consultancy Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| At 30 April 2026 the company's liabilities exceeded its total assets. The financial statements have been prepared on the going concern basis which assumes the company will continue to in operational existence for the foreseeable future. The validity of this assumption is based upon the continued support of the director.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred 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. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 May 2025

| and 30 April 2026 | 762 |  | 1,988 |  | 2,750 |  |

| DEPRECIATION

| At 1 May 2025 | 660 |  | 1,988 |  | 2,648 |  |

| Charge for year | 20 |  | - |  | 20 |  |

| At 30 April 2026 | 680 |  | 1,988 |  | 2,668 |  |

| NET BOOK VALUE

| At 30 April 2026 | 82 |  | - |  | 82 |  |

| At 30 April 2025 | 102 |  | - |  | 102 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Other creditors | 3,893 |  | 3,439 |  |

| Circinus Consultancy Limited (Registered number: SC503217) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

6. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr M B Jamieson.