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Company Registration No. 09512594 (England and Wales)
Round Circle Design Ltd Unaudited accounts for the year ended 31 March 2026
Round Circle Design Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Round Circle Design Ltd Company Information for the year ended 31 March 2026
Directors
Ms Jane Farrar Jane Mea Louise Farrar
Company Number
09512594 (England and Wales)
Registered Office
6 Sackville Approach CHELTENHAM GL50 4NH ENGLAND
Accountants
Louise Newman and co Ltd 2 Bath Mews Bath Parade Cheltenham Gloucestershire GL53 7HL
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Round Circle Design Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
194 
718 
Current assets
Debtors
5
3,470 
1,053 
Cash at bank and in hand
20 
5,577 
3,490 
6,630 
Creditors: amounts falling due within one year
6
(3,125)
(5,137)
Net current assets
365 
1,493 
Net assets
559 
2,211 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
558 
2,210 
Shareholders' funds
559 
2,211 
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by
Ms Jane Farrar Director Company Registration No. 09512594
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Round Circle Design Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Round Circle Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 09512594. The registered office is 6 Sackville Approach, CHELTENHAM, GL50 4NH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% reducing balance
Computer equipment
33% straight line
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
104 
3,412 
3,516 
Additions
22 
- 
22 
At 31 March 2026
126 
3,412 
3,538 
Depreciation
At 1 April 2025
58 
2,740 
2,798 
Charge for the year
7 
539 
546 
At 31 March 2026
65 
3,279 
3,344 
Net book value
At 31 March 2026
61 
133 
194 
At 31 March 2025
46 
672 
718 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,470 
1,053 
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Round Circle Design Ltd Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
558 
- 
Trade creditors
450 
- 
Taxes and social security
1,680 
4,858 
Loans from directors
385 
227 
Accruals
52 
52 
3,125 
5,137 
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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