REGISTERED COMPANY NUMBER: 07798719 (England Wale$)
RECLqTERED CHARITY NU]WIBIR: 1146117
CHARITY
COMMISSION
REPORT OF
HE TRusfEES AND
NAUDrrED FIN
IAL STATEMENTS FOR THE YEAR
ED 31 OCTOB
2023
THE
A COMPALY
CLE BRICHTON LTMrfED
INfrrBD BY GU
FI CRT Lirnlted
Flat 24 WEllingtonia Court
LaitLe Close
Hri8htou
East Suss¢x
BN16TD

E cllicLE BRI
N LIMITED
CONTEWfS OF T
ANCIAL STAT
VOR THE YEAR ENDED 31 OCTOBE
ENT
23
Page
Report of the Trustees
Indepelldenl Eyamlntr's Report
Staternellt of Flnan¢lAI Activities
b4lthncÈ Sheot
Cash Flow Ststement
Not¥ to the Cayb Fk)w Statemellt
Notss ID the Fin¥n¢lal Statementj
10 to 17

CLEB
Lll4trEED
BRED 1¥4ULKBER: 07798719
RFPQRT OF THE TRUSTE
FOR THF, YFAR E
ED 31 ocfoBE
23
The trnsÉtes who Qre olso dirK¢ors of the cknity for the putyose9 of the Companies Act 2006, present their report with
the fillancial 5tateTnents of the tharity ih¢ year ended 31 Odoiw 2023. The trustees have adopted the provisions of
AEcouTJting and Reporting by Charities.. Statement of Recommended Pr&cti¢e applicable to charirieg preparing their
accounts in ac¢ordance with th¢ Financia] Reporting Standard applicable im th¢ UK Hnd Republ1¢ of JrelaThd {FRS 102)
(eftective l January 2019).
OWECTIVES AfrfD ACTIVITIES
Objeetlves &lld
Objeetlves
The objects of the eharity #re specifically restsided to the following..
l. To promote alld protecc the physical and mentol health of sufferers of Myalbi¢ Enc¢phalomyeli¢is ("IvlE"), Multiple
Scler08i8 {"MS"). Depre88ion glld Stress related conditlollS itL Eng]and and w￿¢5 through the provision of "Supported
Livit)g' accom]nodatioJi, Funciional Mobi]ity a]yl Fitlless exercise classe4 MiDdfulness & Meditrdtion 8essiolls and
practical advice and guidan¢e.
2. To advanc¢ the education of the general public in all aTeas relating to Myalgic Enc¢phali)Jny¢]iti$ {"IvlE"l. Multiple
lerosi5 ("MS"), end au Depression Rt)d Stre88relatrd conditions.
3. To workwith the bomeless coJJununity to improve conditioi)8 and rett]mthe residents to inl¢brat¢ back iuto so¢i¢ry.
In thc period covered by the attached accounts to 3 1st October 2023, the company rcnt¢d out its premi5¢S to the
B&HCC as we were uiwbl¢ to rocruit staff to Continue our Supported Livtllg project. The ro]np8ny Continued io siipport
people ID exceptionally poor financial situatlon$ globa]ty.
Publlc bellefrt
The "fNstees certlfy tha¢ they bave bad and paid due regard to the Ch￿ltY coll￿1]sSIOn,8 gulda￿e on public benefit in
decidills what activities tkL¢ Charity should uudertake.
This they Ixliev¢ is demonstrated iu this report.
ACHIEVEMENf AND PERFORMANCE
Cbaritnble actlvltlè&
FolloNin&r on from last yeavs position on Holliugbury fjolf Club, th¢ ongoing restricting factors ftir canyimg out the
Circle's support¢d livSng programjne for ¢xcupaliollal therapy, JD¢ditative walks other olltdoor athivilies aud tho
decision to dispose of the Golf Club, tbo Club wa5 501d 3151 MaT¢h 202J.
The company then Yewrned to developiDg tLew areas irL Pottslade for delivgring the supported living pro8ramme and
continu¢d to support people sufftring from a￿Lety and stre55 and rnaJnu(rition globally.
FINANCIAL REVIEW
FlllAll¢i#l po8ltloJ
The results for the year dr¢ shown in the Sta¢etnenl of FinaDcia] Activities amd show¢d a SU￿1￿$ of £29,517 (2022:
defi¢il £38,100). This bas been added to the ret&in¢d re3ctv￿ brought forward of £233.485 to leave r263,002 to be
caLYi¢d fonvard.
InvesthieDt poli¢y and obje¢tlves
Th¢ MemorandLUJ) of Asswiation illows the Trugtees to deposit OT invest funds in any manner (but to invest only after
obtait)in8 adyice from ll fll]Mncial ¢xpert alld havin8 re8ard to the suitabitity of invest]nellts and the need for
di¥￿810¢at1on).
Reyerves policy
Tho l¢Y¢l of reseTVQS is regularly Djofiitored by the TrustCES a￿a is currentty wnsid¢red to ￿ reasonable giY¢n the natur¢
and scale of the Charity's a¢tivities. The Trustee5 would consider a levBI of unrestricted Teserves ¢quivalent lo 3 months
expettdilure to be appropiiate to be held at any o1]¢ tinje.
Page J

THE CJRCLE BIUGHTON LLKITED
REGISTERED NUMBER: 07798719
TRUSTEES
R THE YEAR ENDED 31 OCT
BER Z023
STRUCTURE, GOVERPIANCC AND MANAGEMRwr
Govtrfting ￿￿UM¢llt
The Ch8rity is a CO￿PanY lin)ited ty gvardntee aud is governed by its Mem(yralldum and Articles of Asgociation dated 5
October 2011.
The Cir¢le Bri8hton Limited (PTeviously Smil¢2Liv¢ Ltd) was in¢orpoTat¢d on 5 OctobeT 2011 {registered company
nu]nber 07798719). It received a charitable statu5 on 27 Febrnary 2012 (r¢gisteTed charity nun]ber 1146117).
Recrultrnent appoiDlment Df new trll5teei
The Trustees (Directors for Cotnpanies Act purpis¢s) ar¢ lislcd in this r¢port.
The f￿st Direetors shall be those persons notified to Compauie5 House a5 the fwsi DiTectOTS of the Company. The
minitmlm number of Dire¢tors shatl be one but (unless otherwise deterfftined by ordinary TC3olution) shau tLOt Ix subj¢ct
to dny maxit)lllln.
Ai the first AGM all the Directors rnust retire fro]D office unless by the c105e of the meetin8 the momb¢tB h&ve hi]ed to
¢lecl sufflcienl Directors to hold a quorate m¢etin8 of tlLe DirectDfs. At each subsequent AGM one thiLd of ihe Directors
must retire from office.
The Company tnay by ordinery Te8olution'.
a) Appoint & ￿r$oll who is willing to act to be & Director. and
b) DetenDine th¢ roiation in which Any odditionai Directors 0X¢ to retire.
Ri$k management
TTUSte¢s have exftrnined the piincipal Areas of the Chwitys operationg and considered th¢ major risk5 faced in each of
theye ar¢as. Ilisk thanagement takes place annually by the committee.
REFERENCE AND ADMTNISTRATIVE DETAILS
Re¥lstered cO￿panY number
07798719 (England and W&l¢$)
RegiBt¢red Chxrlty number
1146117
Registered ornce
55 Nortb Street
Porrslade
Brighton
East Sussex
BN41 IDH
Truit¢e$
GBell
F Ghiaci
Mrs D (Jhiaci
Independent Examlner
Christopher Robert Tyler PCA DCbA FCtE
FI CRT Litmited
Flat 24 Wellingtonia Court
laine Close
Brighton
East Sussex
BNI 6TD
Compony Secretory
Mrs R Camerou
Page 2

THE CIRCLE BRIG}￿oN LIMITED
REGtSTE
77
RT OF THE TRUSTEEI S
FOR THE TEAR ELYDED 31 ocfoBER 2023
RKFERENCE AM) ADMINISTRATIVE DETAILS
Bankers
HSBC
ChDrcEL Street
Weybridue
ICT13 8Dr
STATELKENT OF TRUSTEES, RESPONSIBILIT￿s
The trustees (WFLO are also th¢ dired0t￿ of The Circle Brightotl Limited for th¢ punx)ses of company law) aTe
r¢sponsJl)le for preparing the Report of the TnL8t¢¢s and the fillatscial 8tstements in ac¢ordance with applicable law and
Unit¢d Kingdom Ac¢ountills Standords (Ulltt￿ Kingdom Generally Accepted Accounting PracÉi¢e).
Compzny law requires the trustres to prepare finauciai stOternent8 for each financial year which give a true And fair Niew
of the state of affairs of the charitable co[￿PanY and of the inrA)ming resources and applicalion tsf resources itLcludin
the i3)come expenditure, of the charitabl¢ ¢oJnpany for that period. ltt pr¢p8rring tbose fmancial statemcnts, the
trustees are required to
8el¢ct suitable accounting TNili¢ies and tELett apply them ¢oJJsisi¢n¢ly;
obseTV¢ tho tnethods and principle5 iti the Charity SORP;
make jud&Tements and estimateg thtst are LE8S(>nabl¢ and prudent.
prepare the finottcia] statements oll the goin8 ¢Oll¢¢LD ￿$1S ullle55 It is inappropriatè 10 presume that the charitttble
con)panywill continu¢ in busines&.
The tmstee5 are responsible for ke4)ing proper accouutiug records which disclose with re&sonable a¢curacy at any ti]n¢
the fin&ncial position of the charitoble cotnpany al￿ lo enabl¢ them lo ensure that the fjmancial statements comply with
the Cornpanies Act 2006. They are a150 yespon5ible for safeguardu)g the assets of the C￿￿lIable co]npany and hence for
takingreasonable steps for the wevettllon and detection of fraud and other irregularitieg.
).a....£n.,,A........... and signed on its bebalf by F Ghiaci:
'rhe fuwLcial ststemellts were ftppioved on..
ci - Trustee
Page 3

IND£PENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE CTRCLE BIUCHTON LNITED
Indeptlldent examlner's report to the trw5ts&9 of The Circle Brighton Limitsd (Ilhe Company,)
l LttK)rt to the ¢harity t￿Stee$ onmy examination of tbe accounts of the Company for the year end￿1 31 O¢tober 2023.
Re5poasibilities ond basls ofreport
As the charitys ttu5tee6 of tbe Company (and also its diredorg for the puryoses of Fompany ]aw) YO￿ are YespoD5ible for
th¢ prq)ardtion of the accoullts in a¢¢oTdance with the requirements of the Companies A¢1 2006 {'the 2006 A¢V).
Having Satisfied myself that the ac¢ovnts of the Cornpany 8ro noi required to be audited under Part 16 of th¢ 2006 Att
and are eligible for independent exatllin￿on, I report in re3pe¢t of my ¢xamin&lion of your ¢harity'9 accounts as ca￿]ea
ollt llnder Section 145 of the Charities Act 2011 (*he 2011 Acd). In caffying ollt my exa￿ination T have followed the
'Dire¢tiDn$ 8iv¢n by th¢ Ch4rity Cotnmissioll ulld¢r Sectioll 145{5) (b) of the 2011 ACL
Independent exa]nlller'8 Statement
Siuc¥ your charity5 8ros5 incom¢ eXc￿dea £230,0￿ your examiner n)ust be & m¢mber of a listed ￿dy. I can c4Jnfirni
that i a]n qualified to undeth th¢ ?xaminatiory because l aLn o member of the tnstiture of Chartered Accountants in
Englottd and Wales, whi¢h is ¢￿t of the listed iyodies.
I have complet¢d my eXa￿iDatiOn. I ¢f)nf￿r￿ thai no matters have come to my attention in ¢onnectioll with the
¢xaminorfon 8LViDgme cau8e tp believc..
accouY)ring records were not kept in r¢5pect of the Company ￿ Tequir¢d by Section 386 of the 2006 Act. or
the accounÉ5 do not accord with thos¢ records,. or
Accounts do not Comply with the WCOUDting r¢q￿￿ementS of ￿¢110￿ 396 of the 2006 A¢t other thall any
requirement that the a¢collnts give a true and fatr vi¢w whi¢h 1$ T￿t a ll￿tter considered ay part of an independent
examinaiioll, or
the accounts h8ve not been prepa￿d ill acwrdance with th¢ m¢thods alld ptrin¢iples of the St&tement of
Rec<)mtnended Pra¢tico for attounting and reportillg by charities (appli¢abl¢ to ch￿Ill¢S preparing theiT a¢cow)ts
in ac¢ordance with the Financial Rewrting Stand￿d appliGabl¢ in the UK and R¢pubLic of Ir¢l&nd (FRS 1021).
I bav¢ llo ¢oncerns and have ¢ome across tto other JnLtter5 in connectioll with th¢ exatninalion lo whicb attejition sI￿Uld
be drawn in thts report LD order kn enable a proper undersrAttdinbr of the accounts lo be rea¢l￿a.
Cbristopher Robert Tyler FCA DChA FCI
FI CRT Limiied
Flat 24 wellin￿OnI& COL
Lain¢ C105e
East Sussex
BNI OTD
Date.,..IW...7.Y SXa4,.,,...,,.
Page 4

IR
LE BRIGltroN
ITED
STATF,MF,NT FINANCIAL ACTIVI
FOR TIIE YEAR fi,NJIF,J) 31
ER 2023
2023
Unrestricted
fimd
2022
Totsl
fimds
Notes
INCOiWE AND ENDOWMC, NTS FROM
Do1￿110n9 and tegacies
4.3l4
18,231
Charltable aetlvities
Wellboin(T progratntnes
54,011
245J54
Investmelll incomo
Other illcome
54,400
166,031
31.350
9,163
Total
278,7S6
304.098
EXPENDITURE ON
ChaTltable aetivltle5
W¢llbEing progrnmmes
249.239
342,l98
NET INCOMEIIEXPKNDATURE)
29.517
(38.100)
RECONCTLIATION OF FUNDS
Total fun￿ brougbt forward
233,485
271585
TOTAL FUNDS CARRIED FORWARD
263,002
233,485
ThE Ilotes form part of the8e fJDancia] siatemenls
Page 5

THE CtRCLE BRIGHTON LIMITED
GISTERED lYtllblBER.' Q7798719
BALANCE SHEET
31 OCTOBER 2023
2023
2022
Total
funds
Unrestricted
fimd
Notes
FIXED ASSETS
Tangible a55ets
Investments
12
265,591
253,733
265,591
253,735
CURRETr4T ASSETS
DebtOT5
Cash at baDk and in hand
14
214
8.178
8.270
4,836
8.392
13,106
CREDITORS
An)ounts ta]lin8 dut within one y
15
(10.981)
(33356)
NET CURRENT ASSBTS
{2.589)
(20.250)
TOTAL ASSETS LESS CURRENT
LIABILITIES
263,CM)2
233,485
ET ASSETS
263.002
233,485
56
Uiur5trided ￿llas
263,002
233.485
TOTAL FUNDS
263,002
233.485
The charitable company is entitled to exeniption fron3 audit under Section 477 of the Cotllpallies Act 2006 for the year
ended 31 October 2023.
The men)bers have not required the company to obtain an &udit of its financid staiemeots for the year ended
31 October ?023 in ac¢orda￿e with Section 476 of the Companies Aci 2006.
The trusrees acknowledge their tysponsibilities for
(a)
ensurin8 tbat tho cknaritabl¢ ¢ompany k¢¢ps acc4)untillg re¢ords that comply with SectiOll9 386 and 387 of th¢
Compani¢s Act 2006 and
(b) prepBring finDllcial statements whicb give a tN¢ and fair vi¢w of the state of offairs of the charitable ¢otnpany 49
at th¢ end of each finallciaj y¢aY and of it8 surylus or defi¢it for each fuianeial year in accordance witb th¢
requiTenythts of Sections 394 and 39S and otherwise comply ￿ryth th¢ Teqllirements of th¢ Cotnpanies A
2006 relating to finan¢iaJ slalqmenrs. so far as applicable to th¢ tharitable ¢ompany.
The notes fortn parL of tllese f]]km)¢ial ststements
PaE¢ 6
¢ontinued...

RCLE
LI￿lIED
RED NUMBER: 07798719
BALANCE SFtF.FT- Contitilled
31 OC I'UIILI 112023
These financial statements have been prepared in a¢cordhnce with the PTovisions applicable to ehaLit8ble companie5
subject to th¢ small co￿paniC5 r¢8im¢.
The financial statements ￿re approved by th¢ Board of Tru￿¢¢5 atld authorised for issue
3...ol:.Jty............ andwere sibJn¢don its behalf by:
F Ghia
TtrLe forttL part oftbe% fu)an¢ial statements
Page 7

THE CIRCLE BIUCHfoN LILlllTED
H FLOW STATEME
FOR THE Y
ENDED 31 OCTOB
2023
2022
Notes
CAsh Ilows fro]ll op¢ratin8 activities
Cash gener*ed from operalion$
(121,995)
(3.465)
Net cthu5ed operthin8 activitie5
(121,995)
13.465)
Cash flows from illv¢5ting actlviti
Purchase of tansible fixed assets
Sale of iartgiblF fixed assets
(53.246)
178.583
{84)
Ner cFJsb provided byllugtd in) investing a¢tivities
125.337
(84)
Change cash e8sh equivalents In
the r¢porlln£ period
C.Aih eaNh ¢qMlv&l¢nts at the
b¢ginnlng ofthe re￿rtIng portod
3,342
(3,549)
4,836
8,385
Ca$h and cosh equiyaknts at Ibe end of
the reporling p¢rlod
8,178
4,836
Tb¢ uotes fomi part of ih¢se fJDallcial statement8
Page 8

THE CIRCLE BRICITfoN LIMITED
NOTES TO THE CASH FLOW sfATEMENT
FOR THE Y
AR EI¥4DED 31 OCTOBER 2023
RECONCILIATION OF NET ILYCOMEI(IXPELYDITURE) TO LYET CASH FLOW FROM
OPERATING ACEIVITIES
2023
2022
Nct ineomd(¢xp¢llditure) for th¢ reportlllg period (8& per the
StaÉemen* of F¥nancial Aetlyltles
Adjllstmellts for,.
D¢preciation charges
Profit on disposal of fixed assets
LDSS on disposal of investment
Dc£rease/(incTeas¢) in (kbto
(DeCreas¢)1in￿ea5e in ¢￿ditOrS
29,517
(38,100)
28,833
(166.031}
28,098
8,059
(22,375)
(1181
6,655
Net eash used in operation5
{121.995)
(3,465)
ANALYSIS OF CHANGES ILY f4ET FUNDS
At 1.11.22
Cash flow
At31.10.23
Net Cash
Cash at bank and in hand
4.836
3,342
8,178
4.836
3.342
8,178
Total
4,836
3,342
8,178
The not¢8 foim part of th¢se fJllan¢ia] 5taiemcn15
Pag¢ 9

THE CTRCLE BRIGHTON LIMITED
TES TO THE FINANCIAL STATKMENTS
FOR THE YEA
ED 31 OCTOBER 2023
ACCOUNTING POLTCIES
Basis of prep8rillg the flM&nctsl ststements
The stat¢m¢nts of the chartiable Company, which 18 a public benefit ¢ntiry under FRSI 02, have been
prepared in accoTdance with the Charities SORP {FRSI 02)'Accounling and Reporting by CEwities: Statemellt of
Re£oJnmellded Practice applicable lo thaTitieg py&p￿ing their account5 Wlth the Financial Reportvng St2￿dard
applicable ill the UK ond Republic of Irvland (FRS102) (effethive l j￿￿ary 2019),. FI[￿￿claI Re￿rtAti
St8XLdard FRS102 '7hB Financial Reporting Strandard ftpplicable in the UK amd Republic of ITolat)d' tbe
Companies A¢t 2006. Th¢ financial S￿e￿ellts knave been prepared undeT the histori￿ cost convention.
The accouELts aTe prepar¢d ill sterlin& which is tho fvnctional cu￿¢ll¢Y Df the Ch￿ty. Monetary an)ounSs in th¢8e
financial state￿ents are rounded lo the rLear¢st £.
The tru5teeddl￿clDrs collstder that there are no material un￿￿￿Tn￿¢S about the companys Abijity to continlle Ls
tt going concern.
PrepArgdtloD of consolldaied fltLanciMI Statements
The finincial statements contain iDfOr[t￿￿oll about The Circle Bri&￿1￿n Limited as aD indivithJal company at
do not contAin consolidated financial infor]naiion as the par¢nt of a btyoup. The charity is exempt under Soction
399(2A) of the comp£￿ieS Act 2006 ITOM th¢ r¢quir¢m¢nt¥ to pware cou501id&t¢d fu)?￿cIal siatornenls.
Income
All incotne is recOgni￿d ln tbe Statement of Finattclal Activitiey once the thrity h45 entillem¢nt to tbe fill￿, IL
is probable thoi the income wll be received and the amouDt caD b¢ measured reliably.
ExpendltUTe
Liabi5itie$ are recogDi8ed as expendittwe as soon &s there is 8 legal OT ¢QJLStruÈtive obligation committing the
¢l)arity to that expendI￿re, it is prob8ble that a tr￿&for of econornic benelits will be required iv settlenLent
the. arnount of the obligAtion con be m¢8yured reliably. Expenditure is accoullkd foT on ajj accruals basis and has
been classified und¢r headings that a￿egate all cost related io th¢ ralegory. Wher¢ Costs be direcily
altributcd to particular beadimgs ihey have be¢n allocated to aGtiYilie5 on a basis conyislent with the use of
resouTre$.
T#n8ible flxed a8s¢t$
Depreciation is wovid¢d at tbe followin8 at]nual rnteg in ordeT to wrlte off ep¢h ov¢r its eslim8ted useful
life.
Tan8JlJle fLxod assels
Short L¢a8¢hold.. Straight line over 10 years
PSaDt and macbinery- 25010 on cost
Fixtures and fittillgs- 25% on redu¢in8 balallce
Ot5ce ¢quipment_ 25 1 on r¢duciDg balanee
The ¢￿￿kY does not have a (k minimis level for th¢ c74pit741isation of fjxed a$4ets.
Taxatlo
The charity is Considered to pals the tesl$ 5¢t out in Para&ryaph I Schedul¢ 6 Fillat)ce Ad 2010 and th¢refor¢ it
meets the der￿l￿on of a cbaritable compally for UK CorpDTation Tax purpoges. Accordin8ly the tharity 16
potentiutty exempt from laxatiOD in respect of i￿rOtne or capital gains received within categoTi¢5 WV¢T¥xI by
Chapter 3 Part I I Carporalion Tax Act 2010 or Section 256 of the Taxation of Charg¢able Gains Act 1992. to
the extent tIl￿ such incom¢ or gaiDS are applied exclu3iYely to ciwitable purpose5.
Fund accounting
Unrestricted tllnds can be used iD a¢¢oTdaT)ce with the ¢hRritable objectives at the discretion of the tnL8tees.
R¢ytricted fimd5 only b¢ uscd for p&fficular rF3tri¢t¢d PULPO&e$ Within the objects of th¢ charity. Restrictions
arise wlLen spe¢ified by the donor or when funds ar¢ rais¢d for particul&r restricted purposes.
¢ontinued...

THE CTRCLE BRIGHTON IlhItrED
TE
TO THE FINANCIAL STATEME
FQR THE YFARF
BER 2023
ACCOUNTING POLICTES- ¢onti4ued
Fund accounting
Furt])er explanation ofthe nature al￿ purpose of each fund is included in the notes to the flljaucial stat¢tn¢iit$.
DONATIONS AND LEGACIES
2023
2022
DOn￿lon$
Grnits
4J14
J5.318
2.913
4,314
18231
Grants receive& included in the 8bove. are as follows:
2023
2022
BHCC. Cuvid 19 Grkmt
BFICC . Omicrou H05pitslity Leisure Grallt Scheme (OHLGJ
2.500
2,913
INVESTMENT ILYCOME
2023
2022
Rentyr¢ceived
54,400
3),350
FROM CFiARiTABLE ACTtVITIEI S
2023
Wellbsing
programnes
2022
activiti¢s
Wellb¢in8 prograDYneA
54.011
245,354
OTHER tNCOME
2023
2022
Other income
Sale of g[￿dWill and as9ets
9,103
166,031
166,031
9,163
Pagell
nlinued...

E BRTGTrYfoN LTrIITED
NOTES TO THF, FtNAN
ATEMENTS- eollthiued
'OIi THE YEI AR ENDF,D 31 nC.TQIIF.R 2023
CHAtUTABLE ACTTrryTTVS COSTS
Direct
Costs (see
Dote 7)
Wellbeing p￿￿all￿neS
249,239
DIREcf COSTS OF CHAtUTABLE ACTtVlTIES
2023
21r22
In8UIBnce
Light and kneat
Rent
Ratks
Wag¢3
Food and (Srink
Poyl stationery
Trav¢lling
Repairs and r¢newats
Cleaning
DoDalions
Sundry expenses
Card and bank ¢bar¥es
Website developm¢nl- Adv¢rtisivg
Accouutan¢y
I,icBncos
Subseriptions
Eq￿1pment reutaS
Event costs
Manllgernent sethces
Depreciatlon
492
21,445
30,500
(5,427)
64.105
16,009
236
5,473
8,078
1,707
58,100
2,946
1,305
7,535
2,354
3,199
533
590
59
1,167
28,833
1,815
34,659
23,445
93,327
66,943
642
6,162
19,534
5,715
430
3,177
4,395
7,428
3,958
393
507
849
3,742
28,098
249,239
342,198
NET IL¥COMEI{EXPENDITiJRE)
Nrf incomel(expendirore) is ststed After thargllWlcrediting):
2023
2022
tkpreciation- owned assets
Indepelldent txamindtion (including VAT)
28,833
1.800
28.097
1,680
Page 12
colltittued...

THE CIRC
E BRTGHTON LllVIITED
NOTES
THE FINATrICIAL
FOR THF, YF
BD
I OCTOBER 2023
TRUST￿Es, REMUNERATION Af4D BENEFITS
There were llo tn]slees' It￿U￿erat10n OT oth¢r bell¢fits forth¢ y¢ar ¢nd¢d 31 October 2023 llor foT the year ¢nded
31 October 2022.
Trusteu, expenses
Thore were no trustces, expenses paid for the ytar enikd 31 October 2023 nor for the year ellded
31 O¢tober2022.
io.
STAFF COSTS
Staff ¢ost8 during the year were as follow$:
2023
2022
W8kyes and sdarieg
EMployers national i)￿Urance
Etllployers p¢nsion ¢ontsibutLons
56,611
4,565
5,958
90,758
5,288
1.382
The nwnbeJ of employees. b￿ed on trLeadcounL dwing ihe yeArw&s 4 (2022.. 6).
The chaTity ¢onsider% its key management porsonnel to be the tnJstee$. No tmstee received ony remuDeratlon or
benefits froTn the charity.
COMPARATIVES FOR THE STATEMENf OF FDIANCIAL ACTtvrriES
UDrestrictgd
fiwd
INCOl￿E AND ENt)OWMELYTS FROM
Donalions and legacies
18,231
Charltablè activitles
Wellbeing prograD]m¢
245,354
T￿yeSt￿ent income
Other incL)me
31,350
9,163
Tofgl
304.098
EXPENDITURE ON
Charitahle a¢thiltles
WellbeiDg prtsgramm¢$
342.198
NET TNCOMEI(EXPENDITURE)
(3B.100)
RECONCILIATION OF FULYDS
Total funds broughi fotivard
271.585
TOTAL FUIYDS CARRIED FORWARD
233,485
continued...

THE CIRCLE BRIcifroN LI￿[TED
NOTES TO THE FINANCTAL ST ATEMENTS- ContiM￿ed
FOR THE YEAR ENDED 31 OCTOBER 2023
12.
TANGIBLE FIXED ASSETS
FixNr¢s
Short
leasehold
Plant and
machit)ery
Offic¢
equipmeDI
fittings
TotAIs
COST
At l Novwllb¢r 2022
Additioms
Dispos&ls
338,935
50,769
16,257)
35.67l
1.835
(13.609)
13.528
3,929
642
13.601)
392.063
53,246
(24.980)
(1,513)
At 31 Octob¢T 2023
i83,447
23,897
12,015
970
420,329
DEPRECIATION
At l November 2022
Cbar8c for year
Eliminated on disw5&1
101.707
25.563
(1,465)
24,258
1,710
(7,201)
9.457
913
(I,(wi)
2,910
647
(2.670)
138332
28,833
(12,427}
At 31 octo￿r2023
125,805
18,767
9.279
887
154,738
NET BOOK VALUK
Ai 31 October 2023
257,642
5,130
2,736
83
265.591
At 31 October 2022
237228
11.413
4,071
1.019
253,731
13.
FIXED ASSET INVEsfMENTS
There were no invesknent asgPig Outside the UK.
Th¢ compallgs invt8tments at the balonL'0 sh¢el date in the share ¢apital of conJpaDies include follawillg..
Clrele Holijtlc Hea]tb Clini¢ Llmlt£d
Registered offjce: 55 North street. P0ft818de, Brigbton, BN41 IDH
Nature of b￿lUeSs. Holistic health
Class of share:
Ordinaty
holdiM8
io
2023
31.10.22
Aggregate capital gndTeserves
Profit for tho year
1.066
8,816
The inv¥st[u￿t ill Circle Holistic H¢&lth Clinic Limited was disposed of dwin8 the year.
PAge 14
outinued..

HTON LIMITED
TE
TOTHEF
L STATEMENTS- contlnu¢d
FOR THE
R ENDED31 OCTOB
14.
DEBTORS: AMOUNTS FALLL¥G DUE WtTHtN OTqE YEAR
2023
2022
Trade debtors
Other debtors
prepay￿ aDd acenled in¢ome
214
1.720
4.050
2,500
214
8.270
15.
CREDITORS: AMOUNTS FALLING DUE ￿THI1¥ of4E YEAR
2023
2022
Trade Creditors
Social secwity and other taxes
VAT
()th¢r creditors
Accrued expenses
1.772
731
497
6.181
1,800
9.607
648
4,610
16.691
1,800
10,981
33.356
16.
MOVEMENT IN FUIIDS
Net
movement
in funds
At
31.10.23
1.11.22
Unrntrl¢t¢d fun09
General fi￿d
2J3,485
29,517
263,002
TOTAL Fuf4DS
233,485
29,517
263,002
Nel mov¢menl in fullds. ith¢luded ill tbe abov¢ ar¢ fis follows:
[ncoEnillg
resouTC¢S
Resources
expended
Moyement
ID funds
Unrestrlcted funds
General ￿nd
278.756
(249,239)
29,517
TOTAL Fuf4DS
278,756
{249,239}
29,517
CompArattves for movement ID fMnd$
Net
ovement
ill fw)its
At
1.11.21
31.10.22
Urtrestrlcted fllnds
General fund
271,585
(38.1 OD)
233.485
TOTAL FUNDS
271.585
{38,100)
2J3,485
Page 15
contmued...

THE CIRCLE BRIGHTON LIMITED
NOTL8 TO THE FINANCIAL STATEMENTS- ¢ontinued
FOR THE YEAR ENDED 31 OCTOBER 2023
16.
MOVEMENT IN Ftir4DS- eontSDu¢d
Collwarative Det rnoventrnt in f￿d5, included in the aix)ve as follow8:
Jne4)mittg
reSoU￿eS
Resouyces
expended
Movemtht
in fLtt)dg
UllT£Stricted Imnds
Gener&1 fiu)d
304.098
(342,198)
138,100)
TOTAL FUNDS
304,098
(342.198)
(38,100}
17.
RELATED PARTY DISCLOSURES
City GatewRy Llrnlted
During d)e year the charity paid rent oe£30,500 {2022- £nil) to City Cl&t¢way D¢velopm¢nÉ Limiled.
The ¢harity also r¢fiJnd¢d £50.633 (2022.. £nil) to City Gateway Dewelopment Limitcd in r¢S￿¢t of previously
caThied out builthnLI works by that compally on the sule of Hollin8bury Golf Club,
At 31 October 2023, a balance of £120 (2022.. £nil) was owed to City Gatewdy D¢Y¢lopment LiTnited.
City (3ateway Development Limited is a company controlled by F Ghiaci.
Equ#tttr* Llmlted
During the year the charrty pwchased management services of £9,167 (2022,. £35.500) fn)m Equantra
Limited. At the tim?, F Ghiaci, A Th'uste¢ of Tb¢ Circl¢ Br￿blon Limilcd, was th¢ sol¢ diro¢lor and jOiD¢
sharebolder of Equantra Limited.
Clr¢l¢ Hollstlc Health CllJ)l¢ Llmlted
Duri]ig the yeaT the cbarity received donations of £4,316 (2022.. £15.317) from Circle Holistic Health Clini
Limited. Circle Holisti¢ Heahb CiiDiC Limi*d was a IIMJ /0 bU￿]d]Sry of The Circle Bri8bioll LiJnitod.
Cir¢le Holistic Heath Clinic Limited ceased trade on 30 April 2023 and the balance of £3,850 that had be¢D
owed to the dwity was paid bAck BIoDg with the ghare capilal of £2. Cirele Hotistic H￿1th Clini¢ Limiled
has since b¢eJ) dissolved by voluntsry strike off. At 31 October 2023 a bal&nce of £DtI12022.. £3.850) was
owed by Circle Ho]isli¢ Health Clinic LI￿lted.
Natural Health S¢rvi¢e Llmlted
A8 at 31 Ortob¢r 2023 £I.705 (2022.. £1.705) was owed to Nawrlll Health Service Limited. F Ghiacl Is th¢
sole director of this company.
F Ghlacl
As ai 31 October 2023, £4,475 (2022- £14,695) way owed to F Ghia¢i, a Trustee of The Circle Brightoll
Lirnited.
Donatlons were D￿de via F GbiaGi of £58,100 frollL dollalions introduced by F (3hi&ci.
Cirele Bveats Limited
At 31 October 2023 £nil (2022: £200) wa$ owed froD] Circle Ev¢nts Lijnited, a Company contrtsll¢dby F
Page 16
COTrtinu¢d...

THE t￿CLE BRIGHTON LIMITED
NOTES TO THE FINANCIAL STAT[r￿ENTS- contTllued
FOR THE ITAR ENDED 31 OCTUIILK 2023
18.
ULTIMATE CONTROLLING PARTY
The Ultin￿le controlling pattie8 are the directOr￿trA]Stees ofthe cornpany
19.
SHARE CAPITAL
The cOmp￿Y is limited by gllarantee not having & sbare capital. th the event of the company betn8 dissolved
each m¢mb¢r is iiable up to a mAxnllum of £10 towards Ihe cost of dissolution and liabilities incurTed by th¢
comp8Dy wbile hel$he w&8 a JDen]ixr.
20.
DISSOLUTION
Iuth¢ ev¢ttt of a dissolutioll of the Charity the net as8th5 of the ChArity. after all its debts and liabilities have been
id, or provision boen tnade for them. sha]] be applied or transf¢rred ill one or moro of the following ways:
) Dir¢ctly for the Objects. or
b) By trausler to any charity or ¢barilies for purposes similurto the Objects., or
¢) To any Bjwity or ¢hariries foTU5e forparti¢ular purposes that fall wiihin the Objects.
Page 17