The Circus (Block D) Management Company Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 09087807

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Cash at bank and in hand		1,573		1,018

		1,573		1,018
Creditors: Amounts Falling Due Within One Year	4	(330 )		(301 )

NET CURRENT ASSETS (LIABILITIES)			1,243		717

TOTAL ASSETS LESS CURRENT LIABILITIES			1,243		717

NET ASSETS			1,243		717

CAPITAL AND RESERVES
Called up share capital	5		33		33
Profit and Loss Account			1,210		684

SHAREHOLDERS' FUNDS			1,243		717

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.

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

The directors acknowledge 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 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 David Bateman

Director

08/09/2026

The notes on page 2 form part of these financial statements.

1. General Information

The Circus (Block D) Management Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09087807 . The registered office is Office 12a Aura Business Centre, Heath Road, Skegness, Lincolnshire, PE25 3SJ.

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.

2.3. Financial Instruments

The company has chosen to adopt the FRS 102A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction

price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of

impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present

value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is

recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1
Other creditors	330	300

	330	301

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	33	33

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