Square 4 Partners Limited
Unaudited Financial Statements
For the year ended 30 June 2025
Pages for Filing with Registrar
Company Registration No. 13470352 (England and Wales)
Square 4 Partners Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
Square 4 Partners Limited
Balance Sheet
As at 30 June 2025
Page 1
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
3
17,641
3,249
Current assets
Debtors
4
2,951,140
1,729,533
Cash at bank and in hand
2,050,110
1,230,560
5,001,250
2,960,093
Creditors: amounts falling due within one year
5
(2,589,770)
(1,588,695)
Net current assets
2,411,480
1,371,398
Net assets
2,429,121
1,374,647
Capital and reserves
Called up share capital
6
1
1
Share premium account
18,203
6,192
Profit and loss reserves
2,410,917
1,368,454
Total equity
2,429,121
1,374,647

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Square 4 Partners Limited
Balance Sheet (Continued)
As at 30 June 2025
Page 2
The financial statements were approved by the board of directors and authorised for issue on 4 February 2026 and are signed on its behalf by:
Z Al-Bader
Director
Company Registration No. 13470352
Square 4 Partners Limited
Notes to the Financial Statements
For the year ended 30 June 2025
Page 3
1
Accounting policies
Company information

Square 4 Partners Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Stephen Street, London, W1T 1AN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
3 years straight line
Computers
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Square 4 Partners Limited
Notes to the Financial Statements (Continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
Page 4
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and 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. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Square 4 Partners Limited
Notes to the Financial Statements (Continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
Page 5
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
28
23
Square 4 Partners Limited
Notes to the Financial Statements (Continued)
For the year ended 30 June 2025
Page 6
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
11,659
Additions
20,655
At 30 June 2025
32,314
Depreciation and impairment
At 1 July 2024
8,410
Depreciation charged in the year
6,263
At 30 June 2025
14,673
Carrying amount
At 30 June 2025
17,641
At 30 June 2024
3,249
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,810,378
1,729,533
Other debtors
59,301
-
Prepayments and accrued income
81,461
-
0
2,951,140
1,729,533
5
Creditors: amounts falling due within one year
As restated
2025
2024
£
£
Trade creditors
36,744
191,217
Corporation tax
352,787
250,443
Other taxation and social security
561,333
195,598
Other creditors
5,267
53,719
Accruals and deferred income
1,633,639
897,718
2,589,770
1,588,695
Square 4 Partners Limited
Notes to the Financial Statements (Continued)
For the year ended 30 June 2025
Page 7
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of 0.001p each
100,000
100,000
1
1
Ordinary B Shares of 0.001p each
16,159
16,159
-
0
-
0
7
Prior period adjustment

During the current year, the Company identified an error in the ordinary shares and share premium account s. The error has been corrected by restating the comparative figures. The adjustment had no impact on profit or loss or net assets as at 30 June 2024.

Reconciliation of changes in equity
1 July
30 June
2023
2024
£
£
Adjustments to prior year
Correction to ordinary share capital brought forward
-
(4)
Correction to ordinary share capital issued
-
(2,288)
Correction to share premium
-
(1,427)
Total adjustments
-
(3,719)
Equity as previously reported
-
1,378,366
Equity as adjusted
-
1,374,647
Analysis of the effect upon equity
Share capital
-
(2,292)
Share premium
-
(1,427)
-
(3,719)
Reconciliation of changes in profit for the previous financial period
2024
£
Total adjustments
-
Profit as previously reported
727,594
Profit as adjusted
727,594
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