REGISTERED NUMBER: SC503217 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Circinus Consultancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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

6.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M B Jamieson.