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Registered number: 09262101
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2026
| CIRKUS INTERNATIONAL LIMITED
CIRKUS INTERNATIONAL LIMITED |  |
COMPANY INFORMATION
Directors | Mr M J Bradford
| Mr R H Williams
| Mr B M Whitelock
Registered number | 09262101
Registered office | 71 Queen Victoria Street
| London
| EC4V 4BE
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
CIRKUS INTERNATIONAL LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
CIRKUS INTERNATIONAL LIMITED REGISTERED NUMBER:09262101 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 359,106 |  | 445,756
Tangible assets |  |  | 1,049 |  | -
|  |  | 360,155 |  | 445,756
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 162,399 |  | 208,707 |
Cash at bank and in hand |  | 499,643 |  | 293,271 |
|  | 662,042 |  | 501,978 |
Creditors: amounts falling due within one year | 7 | (449,266) |  | (525,870) |
Net current assets/(liabilities) |  |  | 212,776 |  | (23,892)
Total assets less current liabilities |  |  | 572,931 |  | 421,864
Creditors: amounts falling due after more than one year | 8 |  | (1,151,030) |  | (1,151,030)
Net liabilities |  |  | (578,099) |  | (729,166)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 720 |  | 720
Profit and loss account |  |  | (578,819) |  | (729,886)
|  |  | (578,099) |  | (729,166)
Page 1
CIRKUS INTERNATIONAL LIMITED REGISTERED NUMBER:09262101 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr M J Bradford
Director
Date: 11 August 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
CIRKUS INTERNATIONAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Cirkus International Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is given in the company information page of these financial statements. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the balance sheet date the company had net liabilities of £578,099 (2025: £729,166). Current forecasts indicate that the company has sufficient cash and projected revenue to cover all expected outgoings. Therefore, it is appropriate that these statements are prepared on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 3
CIRKUS INTERNATIONAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2025 - 4).
Page 4
CIRKUS INTERNATIONAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Intangible assets
|  | Licences
|  | £
| Cost |
| At 1 April 2025 | 1,073,529
| Additions | 275,901
| Disposals | (492,410)
| At 31 March 2026 | 857,020
| Amortisation |
| At 1 April 2025 | 627,773
| Charge for the year | 362,551
| On disposals | (492,410)
| At 31 March 2026 | 497,914
| Net book value |
| At 31 March 2026 | 359,106
| At 31 March 2025 | 445,756
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| Additions | 1,144
| At 31 March 2026 | 1,144
| Depreciation |
| Charge for the year on owned assets | 95
| At 31 March 2026 | 95
| Net book value |
| At 31 March 2026 | 1,049
| At 31 March 2025 | -
Page 5
CIRKUS INTERNATIONAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 104,582 | 163,173
| Other debtors | 23,900 | 13,828
| Prepayments and accrued income | 33,917 | 31,706
|  | 162,399 | 208,707
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other loans | 48,970 | 48,970
| Trade creditors | 64,976 | 36,147
| Other taxation and social security | - | 640
| Other creditors | - | 197
| Accruals and deferred income | 335,320 | 439,916
|  | 449,266 | 525,870
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other loans | 1,151,030 | 1,151,030
|  | 1,151,030 | 1,151,030
| The aggregate amount of liabilities repayable wholly or in part more than five years after the reporting date is:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Repayable by instalments | 1,006,908 | 1,151,030
|  | 1,006,908 | 1,151,030
The loan amount included in creditors falling due after more than ten years is interest-free and repayments are dependent on the EBITDA of the company. Should the company default on payment, interest is accrued thereon.
Page 6