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COMPANY REGISTRATION NUMBER: 15642064
Audience Acquisition Squared Limited
Filleted Unaudited Accounts
30 September 2025
Audience Acquisition Squared Limited
Statement of Financial Position
30 September 2025
30 Sep 25
Note
£
£
Current assets
Debtors
4
137,272
Cash at bank and in hand
1,877
---------
139,149
Creditors: amounts falling due within one year
5
( 134,412)
---------
Net current assets
4,737
-------
Total assets less current liabilities
4,737
-------
Capital and reserves
Called up share capital
4
Profit and loss account
4,733
-------
Shareholders funds
4,737
-------
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 Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 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 period in question in accordance with section 476 ;
- 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 were approved by the board of directors and authorised for issue on 13 January 2026 , and are signed on behalf of the board by:
P N Phelps
Director
Company registration number: 15642064
Audience Acquisition Squared Limited
Notes to the Accounts
Period from 13 April 2024 to 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Orange Street, London, WC2H 7DQ, England.
2. Statement of compliance
These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the profit and loss account represents amounts invoiced during the period adjusted for accrued and deferred income, exclusive of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Debtors
30 Sep 25
£
Trade debtors
73,272
Other debtors
64,000
---------
137,272
---------
5. Creditors: amounts falling due within one year
30 Sep 25
£
Trade creditors
18,332
Corporation tax
1,577
Social security and other taxes
50,895
Other creditors
63,608
---------
134,412
---------
Within other creditors are amounts secured by the company totalling £60,149.
6. Related party transactions
During the year Audience Acquisition Squared Limited made a loan to Perspective Media International Limited a company owned by two of the directors and shareholders of Audience Acquisition Squared Limited , of £64,000. At 30 September 2025 the £64,000 was still due to Audience Acquisition Squared Limited , the loan was interest free. During the year fees for management, administration and external staff services were paid to a company owned by one of the shareholders totalling £52,613. Management fees totalling £464,308 were paid to Magazine Trials Limited a company owned by two of the directors and £120,000 were recharged to Perspective Media International Limited a company owned by one of the directors. Furthermore, consultancy services were paid to one of the directors totalling £12,000.