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Company Registration No. 12512200 (England and Wales)
M SQUARED LOGISTICS LTD Unaudited accounts for the year ended 31 March 2025
M SQUARED LOGISTICS LTD Unaudited accounts Contents
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M SQUARED LOGISTICS LTD Company Information for the year ended 31 March 2025
Directors
MAROUGKAS, Ioannis APOSTOLIDOU, Vasiliki Angeliki
Company Number
12512200 (England and Wales)
Registered Office
85 GREAT PORTLAND STREET LONDON W1W 7LT ENGLAND
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M SQUARED LOGISTICS LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
21,081 
31,621 
Investments
114,400 
- 
135,481 
31,621 
Current assets
Debtors
92,304 
85,015 
Cash at bank and in hand
340,512 
155,158 
432,816 
240,173 
Creditors: amounts falling due within one year
(208,356)
(119,820)
Net current assets
224,460 
120,353 
Net assets
359,941 
151,974 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
359,940 
151,973 
Shareholders' funds
359,941 
151,974 
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2024 and were signed on its behalf by
MAROUGKAS, Ioannis Director Company Registration No. 12512200
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M SQUARED LOGISTICS LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
M SQUARED LOGISTICS LTD is a private company, limited by shares, registered in England and Wales, registration number 12512200. The registered office is 85 GREAT PORTLAND STREET, LONDON, W1W 7LT, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
5 years
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 April 2024
52,701 
At 31 March 2025
52,701 
Depreciation
At 1 April 2024
21,080 
Charge for the year
10,540 
At 31 March 2025
31,620 
Net book value
At 31 March 2025
21,081 
At 31 March 2024
31,621 
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M SQUARED LOGISTICS LTD Notes to the Accounts for the year ended 31 March 2025
5
Investments
Other investments 
£ 
Valuation at 1 April 2024
- 
Additions
114,400 
Valuation at 31 March 2025
114,400 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
92,304 
85,015 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
15,476 
VAT
5,957 
1,382 
Trade creditors
15,367 
16,387 
Taxes and social security
96,460 
11,829 
Loans from directors
90,000 
74,746 
Accruals
572 
- 
208,356 
119,820 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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