A company is a legal body in its own right, incorporated under the Companies Act 1985, amended in 1989. Small companies are usually 'private' - in which case it includes the word 'Limited' in its name, whereas 'Public Limited Companies.' include 'PLC' in their name. A private company must have at least one shareholder and one director. The main advantages of trading as a company is its liability is limited to the initial cost of the shares. However, directors of a new company will almost certainly have to give personal guarantees to banks if seeking loans.

Trading as a company does bring with it a number of duties and requirements which can add to the financial and administrative burden. Circa provides a fully comprehensive range of services to those who are thinking about setting up an incorporated company or to those who are already trading using an incorporated company. this includes setting up companies, company secretarial duties, financial and management accounting, strategic management, flotation, acquisitions and mergers.