Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312025-05-132023-09-01falseNo description of principal activity00falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10508314 2023-09-01 2024-08-31 10508314 2022-09-01 2023-08-31 10508314 2024-08-31 10508314 2023-08-31 10508314 c:Director1 2023-09-01 2024-08-31 10508314 c:RegisteredOffice 2023-09-01 2024-08-31 10508314 d:CurrentFinancialInstruments 2024-08-31 10508314 d:CurrentFinancialInstruments 2023-08-31 10508314 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 10508314 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 10508314 d:ShareCapital 2024-08-31 10508314 d:ShareCapital 2023-08-31 10508314 d:RetainedEarningsAccumulatedLosses 2024-08-31 10508314 d:RetainedEarningsAccumulatedLosses 2023-08-31 10508314 c:OrdinaryShareClass1 2023-09-01 2024-08-31 10508314 c:OrdinaryShareClass1 2024-08-31 10508314 c:OrdinaryShareClass1 2023-08-31 10508314 c:FRS102 2023-09-01 2024-08-31 10508314 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10508314 c:FullAccounts 2023-09-01 2024-08-31 10508314 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10508314 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10508314









SQ BOX LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
SQ BOX LTD
 
 
COMPANY INFORMATION


Director
Chelsea Reynolds 




Registered number
10508314



Registered office
First Floor Kirkdale House
Kirkdale Road

Leytonstone

E11 1HP





 
SQ BOX LTD
 

CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 4


 
SQ BOX LTD
REGISTERED NUMBER: 10508314

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors
 3 
1,812
13,319

Cash at bank and in hand
 4 
15,583
-

  
17,395
13,319

Creditors: amounts falling due within one year
 5 
(17,296)
(13,235)

Net current assets
  
 
 
99
 
 
84

Total assets less current liabilities
  
99
84

  

Net assets
  
99
84


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(1)
(16)

  
99
84


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 May 2025.




Chelsea Reynolds
Director

Page 1

 
SQ BOX LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

SQ Box Ltd is a limited company domiciled and incorporated in England & Wales. The
registered office is First floor Kirkdale House, Kirkdale Road, Leytonstone, London E11 1HP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors believe that the company will be able to continue to operate and meet its liabilities as they fall due for a period of at least one year from the date of approval of the financial statements. The financial statements have therefore been prepared on a going concern basis.

 
2.3

Revenue

Turnover comprises revenue recognised by the company in respect of rent receivable exclusive of
VAT.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.5

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is
measured using the fair value model and stated at its fair value as the reporting end date. The
surplus or deficit on revaluation is recognised in the profit and loss account. The Company annually
then transfers out of the Profit and Loss account to the Investment Property reserve, the net gain or
loss, inclusive of the movement in Deferred tax to ensure the unrealised amounts are separately
shown in the balance sheet

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 2

 
SQ BOX LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.7

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term
liquid investments with original maturities of three months or less, and bank overdrafts.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Financial instruments

Basic financial instruments are measured at cost. The Company has no financial instruments
measure at fair value or classified as a financial instrument under FRS 102.


3.


Debtors

2024
2023
£
£



Other debtors
127
9,626

Prepayments and accrued income
1,685
3,693

1,812
13,319



4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
15,583
-

15,583
-


Page 3

 
SQ BOX LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
2,410

Other creditors
9,590
9,124

Accruals and deferred income
7,706
1,701

17,296
13,235



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2017 - 100) Ordinary Shares shares of £1.00 each
100
100


Page 4