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Registered number: 13360916
Squirrel and Magpie Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
M A Accountancy Group
Squirrel and Magpie Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Squirrel and Magpie Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 13360916

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 160,382 |  | 170,232
|  |  | 160,382 |  | 170,232
CURRENT ASSETS
Stocks | 5 | 5,910 |  | - |
Cash at bank and in hand |  | 639 |  | 1,882 |
|  | 6,549 |  | 1,882 |
Creditors: Amounts Falling Due Within One Year | 6 | (105,274 ) |  | (80,019 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (98,725 ) |  | (78,137 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 61,657 |  | 92,095
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (156,975 ) |  | (150,150 )
NET LIABILITIES |  |  | (95,318 ) |  | (58,055 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (95,320 ) |  | (58,057 )
SHAREHOLDERS' FUNDS |  |  | (95,318) |  | (58,055)

Page 1
Page 2
Squirrel and Magpie Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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 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

Ms A Buchanan Director
04/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Squirrel and Magpie Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Squirrel and Magpie Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13360916 . The registered office is Flat 5 Lake House, 27 Heath Road, Petersfield, GU31 4EH .
2. Accounting Policies
2.1. 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.
2.2. Going Concern Disclosure
The directors have reviewed the accounts and forecasts and it's ability to continue in operational existence for a period of at least twelve months from the balance sheet date.
Due to the change of direction it has been agreed that one of the boats should be sold.
Taking into account the anticipated income, the ongoing finanical support from the directors, and the ability to manage expenditure in line with available funding, the directors consider that the Company will have sufficient resources to meet its liabilities as they fall due. Accordingly, the financial statements have been prepared on a going concern basis.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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 | 20% reducing balance
Motor Vehicles | Over 20 years

Page 3
Page 4
Squirrel and Magpie Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 4,951 | 184,335 | 189,286
As at 30 April 2025 | 4,951 | 184,335 | 189,286
Depreciation
As at 1 May 2024 | 1,782 | 17,272 | 19,054
Provided during the period | 634 | 9,216 | 9,850
As at 30 April 2025 | 2,416 | 26,488 | 28,904
Net Book Value
As at 30 April 2025 | 2,535 | 157,847 | 160,382
As at 1 May 2024 | 3,169 | 167,063 | 170,232

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 5,910 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 1
Other creditors | 105,273 |  | 80,018
| 105,274 |  | 80,019

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 156,975 |  | 150,150

Page 4
Page 5
Squirrel and Magpie Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Related Party Transactions
At 30 April 2025 there were outstanding loans made by the directors totalling £101,190 (2024 - £79,217), which has been included in other creditors. The loan is interest free, unsecured and repayable on demand
The loan for the purchase of the Boats was provided by a Director in the sum of £136,500 is accruing intrest @ 5% per annum, but is unsecured and repayable on demand.
Page 5