CIRCULARITY CAPITAL LLP

Company Registration Number:
OC392877 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

CIRCULARITY CAPITAL LLP

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

CIRCULARITY CAPITAL LLP

Balance sheet

As at 31 December 2025


Notes
2025
15 months to 31 December 2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 160,519 209,888
Investments: 4 16,109 20,091
Total fixed assets: 176,628 229,979
Current assets
Stocks: 0 0
Debtors:   722,906 722,606
Cash at bank and in hand: 532,228 318,861
Investments:   0 0
Total current assets: 1,255,134 1,041,467
Creditors: amounts falling due within one year:   (1,037,493) (969,414)
Net current assets (liabilities): 217,641 72,053
Total assets less current liabilities: 394,269 302,032
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Total net assets (liabilities): 394,269 302,032
Capital and reserves
Called up share capital: 5,000 5,000
Share premium account: 0 0
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: 389,269 297,032
Shareholders funds: 394,269 302,032

The notes form part of these financial statements

CIRCULARITY CAPITAL LLP

Balance sheet statements

For the year ending 31 December 2025 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 April 2026
and signed on behalf of the board by:

Name: Andrew Shannon
Status: Director

The notes form part of these financial statements

CIRCULARITY CAPITAL LLP

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

CIRCULARITY CAPITAL LLP

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 15 months to 31 December 2024
Average number of employees during the period 12 12

CIRCULARITY CAPITAL LLP

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 351,177
Additions 34,279
Disposals (30,003)
Revaluations 0
Transfers 0
At 31 December 2025 355,453
Depreciation
At 01 January 2025 141,289
Charge for year 77,170
On disposals (23,525)
Other adjustments 0
At 31 December 2025 194,934
Net book value
At 31 December 2025 160,519
At 31 December 2024 209,888

CIRCULARITY CAPITAL LLP

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Fixed investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.