Circle 2014 Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07239564

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		253,956		254,301

			253,956		254,301
CURRENT ASSETS
Debtors	5	1,501		1,333
Cash at bank and in hand		3,219		25,770

		4,720		27,103
Creditors: Amounts Falling Due Within One Year	6	(44,110 )		(55,840 )

NET CURRENT ASSETS (LIABILITIES)			(39,390 )		(28,737 )

TOTAL ASSETS LESS CURRENT LIABILITIES			214,566		225,564

Creditors: Amounts Falling Due After More Than One Year	7		(210,151 )		(210,000 )

NET ASSETS			4,415		15,564

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			4,215		15,364

SHAREHOLDERS' FUNDS			4,415		15,564

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Circle 2014 Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Benjamin Atkins

Director

4 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Circle 2014 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07239564 . The registered office is 5 Ribblesdale Place, Preston, Lancashire, PR1 8BZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures, Fittings and Equipment

15% on written down value

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Circle 2014 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Investment Properties	Fixtures, Fittings and Equipment	Total
	£	£	£
Cost or Valuation
As at 1 April 2025	250,000	8,303	258,303
Additions	-	407	407
Disposals	-	(134 )	(134 )

As at 31 March 2026	250,000	8,576	258,576

Depreciation
As at 1 April 2025	-	4,002	4,002
Provided during the period	-	752	752
Disposals	-	(134 )	(134 )

As at 31 March 2026	-	4,620	4,620

Net Book Value
As at 31 March 2026	250,000	3,956	253,956

As at 1 April 2025	250,000	4,301	254,301

The investment properties were valued at market value on 31st March 2026 by the director having regard to a valuation of the properties at 20th May 2021 by James Leech MRICS of Lea Hough, Chartered Surveyors.

Cost or valuation as at 31 March 2026 represented by:

	Investment Properties	Fixtures, Fittings and Equipment	Total
	£	£	£
At cost	-	8,576	8,576
At valuation	250,000	-	250,000

	250,000	8,576	258,576

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	1,501	1,333

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Circle 2014 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	6,246	3,772
Other creditors	37,864	52,068

	44,110	55,840

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	210,151	210,000

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

9. Directors Advances, Credits and Guarantees

Included within other creditors are the following loans from directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Benjamin Atkins	196,592	489,119	(502,678 )	-	210,151

10. Related Party Transactions

The company was under the control of Mr. B. F. F. Atkins throughout the current year.

An amount of £32,557 is owing to Ms. A. Moore, the partner of Mr. B. F. F. Atkins, of which £32,557 (2025:£251) is included in other creditors falling due within one year and £Nil (2025:£60,000) included in creditors falling due after more than one year.

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