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Registered number: 10187592

Little Stars Circus Limited

ACCOUNTS

FOR THE YEAR ENDED 31/05/2026

Prepared By:

DBR Accounts Ltd

Association of Chartered Certified Accountants

1 Station Court

Station Approach

Wickford

Essex

SS11 7AT

Little Stars Circus Limited

ACCOUNTS

FOR THE YEAR ENDED 31/05/2026

DIRECTORS

Dr Diana Entwistle

REGISTERED OFFICE

Greenacres, Chalk End

Roxwell

Chelmsford

Essex

CM1 4LQ

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 10187592

ACCOUNTANTS

DBR Accounts Ltd

Association of Chartered Certified Accountants

1 Station Court

Station Approach

Wickford

Essex

SS11 7AT

Little Stars Circus Limited

ACCOUNTS
FOR THEYEARENDED31/05/2026
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Little Stars Circus Limited

BALANCE SHEET AT 31/05/2026
						2026				2025
		Notes				£				£
FIXED ASSETS
Tangible assets		3				20,798				18,896
CURRENT ASSETS
Debtors		4		37,715				4,108
Cash at bank and in hand				79,951				96,812
				117,666				100,920
CREDITORS: Amounts falling due within one year		5		88,205				74,157
NET CURRENT ASSETS						29,461				26,763
TOTAL ASSETS LESS CURRENT LIABILITIES						50,259				45,659
CAPITAL AND RESERVES
Called up share capital		6				100				100
Profit and loss account						50,159				45,559
SHAREHOLDERS' FUNDS						50,259				45,659
For the year ending 31/05/2026 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 27/09/2026 and signed on their behalf by
.............................
Dr Diana Entwistle
Director

Little Stars Circus Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/05/2026

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehicles		reducing balance25%
Fixtures And Fittings		reducing balance15%
Equipment		reducing balance20%

1c. Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1d. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are initially measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

2. EMPLOYEES
				2026		2025
				No.		No.
Average number of employees				1		1

Little Stars Circus Limited

3. TANGIBLE FIXED ASSETS
		Commercial		Fixtures
		Vehicles		and Fittings		Equipment		Total
		£		£		£		£
Cost
At 01/06/2025		5,001		7,283		38,668		50,952
Additions		-		-		7,026		7,026
At 31/05/2026		5,001		7,283		45,694		57,978
Depreciation
At 01/06/2025		2,913		3,988		25,155		32,056
For the year		522		494		4,108		5,124
At 31/05/2026		3,435		4,482		29,263		37,180
Net Book Amounts
At 31/05/2026		1,566		2,801		16,431		20,798
At 31/05/2025		2,088		3,295		13,513		18,896

4. DEBTORS				2026		2025
				£		£
Amounts falling due within one year
Other debtors				37,715		4,108
				37,715		4,108

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2026		2025
				£		£
UK corporation tax				633		1,212
Directors current account				86,174		71,637
Accruals				1,398		1,308
				88,205		74,157

6. SHARE CAPITAL				2026		2025
				£		£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each				100		100
				100		100

Little Stars Circus Limited

7. RELATED PARTY TRANSACTIONS

During the year the company made sales of £6,000 (2025: £0), made payments of £21,607 (2025: £0) and incurred rental costs of £6,000 (2025: £0) on behalf of Stars Aerial Dance Ltd, a related party by virtue of being under common control. At the year end the company was owed £37,715 (2025: £4,107) by the related company. No interest has been charged and the balance is repayable on demand.