Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 11802095 Mr Jamie Rathbone MARCH MUTUAL SECRETARIAL SERVICES LTD iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11802095 2024-01-31 11802095 2025-01-31 11802095 2024-02-01 2025-01-31 11802095 frs-core:CurrentFinancialInstruments 2025-01-31 11802095 frs-core:ComputerEquipment 2025-01-31 11802095 frs-core:ComputerEquipment 2024-02-01 2025-01-31 11802095 frs-core:ComputerEquipment 2024-01-31 11802095 frs-core:MotorVehicles 2025-01-31 11802095 frs-core:MotorVehicles 2024-02-01 2025-01-31 11802095 frs-core:MotorVehicles 2024-01-31 11802095 frs-core:PlantMachinery 2025-01-31 11802095 frs-core:PlantMachinery 2024-02-01 2025-01-31 11802095 frs-core:PlantMachinery 2024-01-31 11802095 frs-core:ShareCapital 2025-01-31 11802095 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11802095 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11802095 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 11802095 frs-bus:SmallEntities 2024-02-01 2025-01-31 11802095 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11802095 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11802095 frs-bus:Director1 2024-02-01 2025-01-31 11802095 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 11802095 frs-countries:EnglandWales 2024-02-01 2025-01-31 11802095 2023-01-31 11802095 2024-01-31 11802095 2023-02-01 2024-01-31 11802095 frs-core:CurrentFinancialInstruments 2024-01-31 11802095 frs-core:ShareCapital 2024-01-31 11802095 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 11802095
Square In The Eye Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Square In The Eye Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Square In The Eye Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 11802095

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 7,192 |  | 3,074
|  |  | 7,192 |  | 3,074
CURRENT ASSETS
Cash at bank and in hand |  | 42,272 |  | 26,333 |
|  | 42,272 |  | 26,333 |
Creditors: Amounts Falling Due Within One Year | 4 | (20,764 ) |  | (16,722 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21,508 |  | 9,611
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 28,700 |  | 12,685
NET ASSETS |  |  | 28,700 |  | 12,685
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
Profit and Loss Account |  |  | 28,699 |  | 12,684
SHAREHOLDERS' FUNDS |  |  | 28,700 |  | 12,685

Page 1
Page 2
Square In The Eye Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Jamie Rathbone Director
8 August 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Square In The Eye Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 33% Straight line method
Motor Vehicles | 20% Straight line method
Computer Equipment | 33% Straight line method

1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
| 1 |  | 1

Page 3
Page 4
Square In The Eye Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
3. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2024 | - | 2,906 | 7,597 | 10,503
Additions | 2,840 | - | 5,332 | 8,172
As at 31 January 2025 | 2,840 | 2,906 | 12,929 | 18,675
Depreciation
As at 1 February 2024 | - | 581 | 6,848 | 7,429
Provided during the period | 947 | 581 | 2,526 | 4,054
As at 31 January 2025 | 947 | 1,162 | 9,374 | 11,483
Net Book Value
As at 31 January 2025 | 1,893 | 1,744 | 3,555 | 7,192
As at 1 February 2024 | - | 2,325 | 749 | 3,074

4. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 15,505 |  | 11,640
VAT | 5,259 |  | 5,082
| 20,764 |  | 16,722

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

6. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 45,262 |  | 52,193

Page 4