Circa Group Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07020456

Circa Group Limited

Filleted Unaudited Accounts

31 December 2025

Circa Group Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	35,440	43,134
Investments	6	9,052	9,052
		--------	--------
		44,492	52,186

Current assets

Debtors	7	1,726,049	472,991
Cash at bank and in hand		638,028	75,941
		------------	---------
		2,364,077	548,932

Creditors: amounts falling due within one year	8	( 1,912,590)		( 334,672)
		------------		---------
Net current assets			451,487	214,260
			---------	---------
Total assets less current liabilities			495,979	266,446

Creditors: amounts falling due after more than one year	9	( 16,821)	( 22,549)
		---------	---------
Net assets		479,158	243,897
		---------	---------

Capital and reserves

Called up share capital	100	100
Capital redemption reserve	100	100
Profit and loss account	478,958	243,697
	---------	---------
Shareholder funds	479,158	243,897
	---------	---------

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .

Circa Group Limited

Statement of Financial Position (continued)

31 December 2025

These accounts were approved by the board of directors and authorised for issue on 25 August 2026 , and are signed on behalf of the board by:

Mrs V K Roe
Director

Company registration number: 07020456

Circa Group Limited

Notes to the Accounts

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 22 Linden Gardens, Tunbridge Wells, TN2 5QT.

2. Statement of compliance

These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The accounts are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated accounts contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% straight line
Motor vehicles	-	25% straight line
Computer equipment	-	25% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Computer equipment	Total
	£	£	£	£
Cost
At 1 January 2025	6,743	47,939	11,963	66,645
Additions	–	–	4,937	4,937
	-------	--------	--------	--------
At 31 December 2025	6,743	47,939	16,900	71,582
	-------	--------	--------	--------
Depreciation
At 1 January 2025	4,743	11,985	6,783	23,511
Charge for the year	1,000	8,988	2,643	12,631
	-------	--------	--------	--------
At 31 December 2025	5,743	20,973	9,426	36,142
	-------	--------	--------	--------
Carrying amount
At 31 December 2025	1,000	26,966	7,474	35,440
	-------	--------	--------	--------
At 31 December 2024	2,000	35,954	5,180	43,134
	-------	--------	--------	--------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025 and 31 December 2025	100,025
	---------
Impairment
At 1 January 2025 and 31 December 2025	90,973
	---------

Carrying amount
At 31 December 2025	9,052
	---------
At 31 December 2024	9,052
	---------

The company owns 100% of the issued share capital of its subsidiary, Symmetry Events Ltd, a company that has not traded since April 2010 and in all respects is regarded as dormant. The subsidiary company reports no trading activity in the current year and holds net assets of £30,000.

Since the last investment review in 2014, where the director decided that an impairment charge was required to reflect the reduction in value of the investment in Symmetry Events Ltd together with the corresponding loan existing between the two parties, no further impairment has been considered necessary.

Under the provision of section 398 of the Companies Act 2006 the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as an individual entity.

7. Debtors

	2025	2024
	£	£
Trade debtors	602,991	350,473
Other debtors	1,123,058	122,518
	------------	---------
	1,726,049	472,991
	------------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,882	5,882
Trade creditors	6,220	–
Amounts owed to group undertakings and undertakings in which the company has a participating interest	30,000	30,000
Corporation tax	92,248	32,752
Social security and other taxes	48,172	33,327
Other creditors	1,730,068	232,711
	------------	---------
	1,912,590	334,672
	------------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	16,821	22,549
	--------	--------