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SQUARE CAPITAL HOLDINGS LTD

Registered Number
10612831
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

SQUARE CAPITAL HOLDINGS LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | GAVINELLI, Italo Francesco

Registered Address | 38 Craven Street
| London
| WC2N 5NG

Registered Number | 10612831 (England and Wales)

SQUARE CAPITAL HOLDINGS LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | - |  |  |  | 10,291
|  |  |  | - |  |  |  | 10,291
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | - |  |  |  | 3,892 |  |
Cash at bank and on hand |  | 390 |  |  |  | 6,546 |  |
|  | 390 |  |  |  | 10,438 |  |
Creditors amounts falling due within one year | 5 | (186,041) |  |  |  | (167,900) |  |
Net current assets (liabilities) |  |  |  | (185,651) |  |  |  | (157,462)
Total assets less current liabilities |  |  |  | (185,651) |  |  |  | (147,171)
Net assets |  |  |  | (185,651) |  |  |  | (147,171)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 3,000 |  |  |  | 3,000
Profit and loss account |  |  |  | (188,651) |  |  |  | (150,171)
Shareholders' funds |  |  |  | (185,651) |  |  |  | (147,171)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 February 2026, and are signed on its behalf by:
GAVINELLI, Italo Francesco Director Registered Company No. 10612831

SQUARE CAPITAL HOLDINGS LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The financial statements have been prepared on a non-going concern (break-up) basis as the company entered liquidation during the period. Assets are stated at their realisable values and liabilities include provisions for costs arising from the cessation of thecompany's activities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Gain or loss on sale of investment in equity has been recognised at sales value less cost.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Office Equipment | 3

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 25,466 |  | 25,466
| At 31 December 25 | 25,466 |  | 25,466
| Depreciation and impairment
| At 01 January 25 | 15,175 |  | 15,175
| Charge for year | 10,291 |  | 10,291
| At 31 December 25 | 25,466 |  | 25,466
| Net book value
| At 31 December 25 | - |  | -
| At 31 December 24 | 10,291 |  | 10,291

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | - |  | 556
| Prepayments and accrued income | - |  | 3,336
| Total | - |  | 3,892

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 9,485
| Bank borrowings and overdrafts | - |  | 1,136
| Taxation and social security | 1 |  | -
| Other creditors | 186,040 |  | 145,629
| Accrued liabilities and deferred income | - |  | 11,650
| Total | 186,041 |  | 167,900

| Short term creditors are measured at transaction price (which is usually the invoice price).

6. | Related party transactions
--- | ---
| At year end, a balance of £145,629 (2023: £93,936) was payable to the director.