2022-11-212024-03-312024-03-31false14496362SQUARES & CIRCLES PIZZA COMPANY LTD2024-08-15iso4217:GBPxbrli:pure144963622022-11-21144963622024-03-31144963622022-11-212024-03-31144963622022-11-20144963622022-11-20144963622022-11-202022-11-2014496362bus:SmallEntities2022-11-212024-03-3114496362bus:AuditExempt-NoAccountantsReport2022-11-212024-03-3114496362bus:FullAccounts2022-11-212024-03-3114496362bus:PrivateLimitedCompanyLtd2022-11-212024-03-3114496362core:WithinOneYear2024-03-3114496362core:AfterOneYear2024-03-3114496362core:WithinOneYear2022-11-2014496362core:AfterOneYear2022-11-2014496362core:ShareCapital2024-03-3114496362core:SharePremium2024-03-3114496362core:RevaluationReserve2024-03-3114496362core:OtherReservesSubtotal2024-03-3114496362core:RetainedEarningsAccumulatedLosses2024-03-3114496362core:ShareCapital2022-11-2014496362core:SharePremium2022-11-2014496362core:RevaluationReserve2022-11-2014496362core:OtherReservesSubtotal2022-11-2014496362core:RetainedEarningsAccumulatedLosses2022-11-2014496362core:LandBuildings2024-03-3114496362core:PlantMachinery2024-03-3114496362core:Vehicles2024-03-3114496362core:FurnitureFittings2024-03-3114496362core:OfficeEquipment2024-03-3114496362core:NetGoodwill2024-03-3114496362core:IntangibleAssetsOtherThanGoodwill2024-03-3114496362core:ListedExchangeTraded2024-03-3114496362core:UnlistedNon-exchangeTraded2024-03-3114496362core:LandBuildings2022-11-2014496362core:PlantMachinery2022-11-2014496362core:Vehicles2022-11-2014496362core:FurnitureFittings2022-11-2014496362core:OfficeEquipment2022-11-2014496362core:NetGoodwill2022-11-2014496362core:IntangibleAssetsOtherThanGoodwill2022-11-2014496362core:ListedExchangeTraded2022-11-2014496362core:UnlistedNon-exchangeTraded2022-11-2014496362core:LandBuildings2022-11-212024-03-3114496362core:PlantMachinery2022-11-212024-03-3114496362core:Vehicles2022-11-212024-03-3114496362core:FurnitureFittings2022-11-212024-03-3114496362core:OfficeEquipment2022-11-212024-03-3114496362core:NetGoodwill2022-11-212024-03-3114496362core:IntangibleAssetsOtherThanGoodwill2022-11-212024-03-3114496362core:ListedExchangeTraded2022-11-212024-03-3114496362core:UnlistedNon-exchangeTraded2022-11-212024-03-3114496362core:MoreThanFiveYears2022-11-212024-03-3114496362core:Non-currentFinancialInstruments2024-03-3114496362core:Non-currentFinancialInstruments2022-11-2014496362dpl:CostSales2022-11-212024-03-3114496362dpl:DistributionCosts2022-11-212024-03-3114496362core:LandBuildings2022-11-212024-03-3114496362core:PlantMachinery2022-11-212024-03-3114496362core:Vehicles2022-11-212024-03-3114496362core:FurnitureFittings2022-11-212024-03-3114496362core:OfficeEquipment2022-11-212024-03-3114496362dpl:AdministrativeExpenses2022-11-212024-03-3114496362core:NetGoodwill2022-11-212024-03-3114496362core:IntangibleAssetsOtherThanGoodwill2022-11-212024-03-3114496362dpl:GroupUndertakings2022-11-212024-03-3114496362dpl:ParticipatingInterests2022-11-212024-03-3114496362dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-212024-03-3114496362core:ListedExchangeTraded2022-11-212024-03-3114496362dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-212024-03-3114496362core:UnlistedNon-exchangeTraded2022-11-212024-03-3114496362dpl:CostSales2022-11-202022-11-2014496362dpl:DistributionCosts2022-11-202022-11-2014496362core:LandBuildings2022-11-202022-11-2014496362core:PlantMachinery2022-11-202022-11-2014496362core:Vehicles2022-11-202022-11-2014496362core:FurnitureFittings2022-11-202022-11-2014496362core:OfficeEquipment2022-11-202022-11-2014496362dpl:AdministrativeExpenses2022-11-202022-11-2014496362core:NetGoodwill2022-11-202022-11-2014496362core:IntangibleAssetsOtherThanGoodwill2022-11-202022-11-2014496362dpl:GroupUndertakings2022-11-202022-11-2014496362dpl:ParticipatingInterests2022-11-202022-11-2014496362dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-202022-11-2014496362core:ListedExchangeTraded2022-11-202022-11-2014496362dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-202022-11-2014496362core:UnlistedNon-exchangeTraded2022-11-202022-11-2014496362core:NetGoodwill2024-03-3114496362core:IntangibleAssetsOtherThanGoodwill2024-03-3114496362core:LandBuildings2024-03-3114496362core:PlantMachinery2024-03-3114496362core:Vehicles2024-03-3114496362core:FurnitureFittings2024-03-3114496362core:OfficeEquipment2024-03-3114496362core:AfterOneYear2024-03-3114496362core:WithinOneYear2024-03-3114496362core:ListedExchangeTraded2024-03-3114496362core:UnlistedNon-exchangeTraded2024-03-3114496362core:ShareCapital2024-03-3114496362core:SharePremium2024-03-3114496362core:RevaluationReserve2024-03-3114496362core:OtherReservesSubtotal2024-03-3114496362core:RetainedEarningsAccumulatedLosses2024-03-3114496362core:NetGoodwill2022-11-2014496362core:IntangibleAssetsOtherThanGoodwill2022-11-2014496362core:LandBuildings2022-11-2014496362core:PlantMachinery2022-11-2014496362core:Vehicles2022-11-2014496362core:FurnitureFittings2022-11-2014496362core:OfficeEquipment2022-11-2014496362core:AfterOneYear2022-11-2014496362core:WithinOneYear2022-11-2014496362core:ListedExchangeTraded2022-11-2014496362core:UnlistedNon-exchangeTraded2022-11-2014496362core:ShareCapital2022-11-2014496362core:SharePremium2022-11-2014496362core:RevaluationReserve2022-11-2014496362core:OtherReservesSubtotal2022-11-2014496362core:RetainedEarningsAccumulatedLosses2022-11-2014496362core:NetGoodwill2022-11-2014496362core:IntangibleAssetsOtherThanGoodwill2022-11-2014496362core:LandBuildings2022-11-2014496362core:PlantMachinery2022-11-2014496362core:Vehicles2022-11-2014496362core:FurnitureFittings2022-11-2014496362core:OfficeEquipment2022-11-2014496362core:AfterOneYear2022-11-2014496362core:WithinOneYear2022-11-2014496362core:ListedExchangeTraded2022-11-2014496362core:UnlistedNon-exchangeTraded2022-11-2014496362core:ShareCapital2022-11-2014496362core:SharePremium2022-11-2014496362core:RevaluationReserve2022-11-2014496362core:OtherReservesSubtotal2022-11-2014496362core:RetainedEarningsAccumulatedLosses2022-11-2014496362core:AfterOneYear2022-11-212024-03-3114496362core:WithinOneYear2022-11-212024-03-3114496362core:Non-currentFinancialInstrumentscore:CostValuation2022-11-212024-03-3114496362core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-212024-03-3114496362core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-212024-03-3114496362core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-212024-03-3114496362core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-212024-03-3114496362core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-212024-03-3114496362core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-212024-03-3114496362core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-212024-03-3114496362core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-212024-03-3114496362core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3114496362core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3114496362core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3114496362core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3114496362core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3114496362core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3114496362core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3114496362core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3114496362core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3114496362core:Non-currentFinancialInstrumentscore:CostValuation2022-11-2014496362core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-2014496362core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-2014496362core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-2014496362core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-2014496362core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-2014496362core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-2014496362core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-2014496362core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-2014496362bus:Director12022-11-212024-03-3114496362bus:Director22022-11-212024-03-3114496362core:FurnitureFittingsToolsEquipment2022-11-212024-03-3114496362core:FurnitureFittingsToolsEquipment2024-03-3114496362core:FurnitureFittingsToolsEquipment2022-11-20

SQUARES & CIRCLES PIZZA COMPANY LTD

Registered Number
14496362
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2024

SQUARES & CIRCLES PIZZA COMPANY LTD
Company Information
for the period from 21 November 2022 to 31 March 2024

Directors

MANSELL, Oliver James
SULLIVAN, Neil Patrick

Registered Address

17 Stevens Road
Witham
CM8 1NB

Registered Number

14496362 (England and Wales)
SQUARES & CIRCLES PIZZA COMPANY LTD
Balance Sheet as at
31 March 2024

Notes

2024

£

£

Fixed assets
Tangible assets346,400
46,400
Current assets
Stocks41,570
Debtors1,992
Cash at bank and on hand25
3,587
Creditors amounts falling due within one year5(360)
Net current assets (liabilities)3,227
Total assets less current liabilities49,627
Creditors amounts falling due after one year6(50,202)
Net assets(575)
Capital and reserves
Called up share capital100
Profit and loss account(675)
Shareholders' funds(575)
The financial statements were approved and authorised for issue by the Board of Directors on 15 August 2024, and are signed on its behalf by:
MANSELL, Oliver James
Director
SULLIVAN, Neil Patrick
Director

Registered Company No. 14496362
SQUARES & CIRCLES PIZZA COMPANY LTD
Notes to the Financial Statements
for the period ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings15
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

2024
Average number of employees during the year0
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
Additions35,00023,70658,706
At 31 March 2435,00023,70658,706
Depreciation and impairment
Charge for year8,7503,55612,306
At 31 March 248,7503,55612,306
Net book value
At 31 March 2426,25020,15046,400
At 20 November 22---
4.Stocks

2024

£
Raw materials and consumables1,570
Total1,570
5.Creditors: amounts due within one year

2024

£
Accrued liabilities and deferred income360
Total360
6.Creditors: amounts due after one year

2024

£
Other creditors50,202
Total50,202