SIX CIRCLES LIMITED


Director	COOK, William Stephen


Registered Address	15 Riverside Studios Amethyst Road
	Newcastle Business Park
	Newcastle Upon Tyne
	NE4 7YL


Registered Number	10727106 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		13,860		16,789
			13,860		16,789
Current assets
Debtors		26,743		38,193
Cash at bank and on hand		-		247
		26,743		38,440
Creditors amounts falling due within one year		(42,832)		(22,474)
Net current assets (liabilities)			(16,089)		15,966
Total assets less current liabilities			(2,229)		32,755
Creditors amounts falling due after one year			(19,189)		(5,918)
Net assets			(21,418)		26,837
Capital and reserves
Called up share capital			370		370
Share premium			599,837		599,837
Profit and loss account			(621,625)		(573,370)
Shareholders' funds			(21,418)		26,837

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 10 August 2026, and are signed on its behalf by:

COOK, William Stephen
Director
Registered Company No. 10727106

SIX CIRCLES LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	10	-
Fixtures and fittings	-	10
Office Equipment	15	10

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	31,303
	At 31 December 25	31,303
	Depreciation and impairment
	At 01 January 25	14,514
	Charge for year	2,929
	At 31 December 25	17,444
	Net book value
	At 31 December 25	13,860
	At 31 December 24	16,789