M Square Investments Limited

Registered Number: 15165002 M Square Investments Limited
Balance Sheet
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Investments	4	50	-
		50	-
Current assets
Debtors		11,951	-
Cash at bank and in hand		141,462	60,100
		153,413	60,100
Creditors: amount falling due within one year		(95,441)	(62,043)
Net current assets		57,972	(1,943)

Total assets less current liabilities		58,022	(1,943)
Net assets		58,022	(1,943)

Capital and reserves
Called up share capital		2	2
Profit and loss account		58,020	(1,945)
Shareholders' funds		58,022	(1,943)

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 29 October 2025 and were signed on its behalf by:

-------------------------------
SA Mulholland
Director

M Square Investments Limited
Notes to the Abridged Financial Statements
For the year ended 30 September 2025

General Information

M Square Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 15165002, registration address Ground Floor, Rear Barn, The Brookdale Centre, Knutsford, Cheshire, WA16 0SR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Staff Costs

	2025 £		2024 £
Other staff costs	600		600
	600		600

3.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Investments

Cost	Investments in group undertakings	Total
	£	£
At 01 October 2024	-	-
Additions	50	50
Disposals	-	-
At 30 September 2025	50	50

5.	Controlling Parties The company is controlled by the directors.

Registered Number: 15165002
England and Wales
Abridged Accounts

for the year ended 30 September 2025
for
M SQUARE INVESTMENTS LIMITED