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Company registration number: 13053467
SQUARE PIPE PROPERTY LTD
31 December 2025
SQUARE PIPE PROPERTY LTD
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
SQUARE PIPE PROPERTY LTD
DIRECTORS AND OTHER INFORMATION

| Director | Mr D R Major
| Company number | 13053467
| Registered office | Harvard
|  | Birchwood Park Avenue
|  | Swanley
|  | BR 8 7AU
| Business address | Harvard
|  | Birchwood Park Avenue
|  | Swanley
|  | BR8 7AU

SQUARE PIPE PROPERTY LTD
STATEMENT OF FINANCIAL POSITION
31ST DECEMBER 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Investments |  | 4 | 322,153 |  |  |  | 322,153 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 322,153 |  |  |  | 322,153
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 5 | 642 |  |  |  | - |  |
Cash at bank and in hand |  |  | 6,267 |  |  |  | 2,122 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 6,909 |  |  |  | 2,122 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 345,027) |  |  |  | ( 350,244) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 338,118) |  |  |  | ( 348,122)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | ( 15,965) |  |  |  | ( 25,969)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 15,965) |  |  |  | ( 25,969)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | ( 15,966) |  |  |  | ( 25,970)
|  |  |  |  | _______ |  |  |  | _______
Shareholder deficit |  |  |  |  | ( 15,965) |  |  |  | ( 25,969)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements 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 comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 16 March 2026 , and are signed on behalf of the board by:
Mr D R Major
Director
Company registration number: 13053467
SQUARE PIPE PROPERTY LTD
STATEMENT OF CHANGES IN EQUITY
YEAR ENDED 31ST DECEMBER 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 January 2024 |  | 1 |  | ( 16,740) | ( 16,739) |  |  |  |  |
Profit/(loss) for the year |  |  |  | ( 9,230) | ( 9,230) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | ( 9,230) | ( 9,230) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 December 2024 and 1 January 2025 |  | 1 |  | ( 25,970) | ( 25,969) |  |  |  |  |
Profit/(loss) for the year |  |  |  | 10,004 | 10,004 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 10,004 | 10,004 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 December 2025 |  | 1 |  | ( 15,966) | ( 15,965) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

SQUARE PIPE PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST DECEMBER 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 Harvard, Birchwood Park Avenue, Swanley, BR 8 7AU.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company is insolvent and dependant upon the continued support of the director.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Financial instruments
A financial asset or a financial liability is recognised only when the company 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. Investments

|  | Other investments other than loans | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 January 2025 and 31 December 2025 | 322,153 | 322,153 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 January 2025 and 31 December 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 December 2025 | 322,153 | 322,153 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 December 2024 | 322,153 | 322,153 |  |  |  |
|  | _______ | _______ |  |  |  |

5. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 642 | -
|  |  | _______ | _______

6. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 345,027 | 350,244
|  |  | _______ | _______

7. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr D R Major | ( 348,743) | - | 4,410 | ( 344,333) |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr D R Major | ( 341,871) | ( 6,872) | - | ( 348,743) |  |
|  | _______ | _______ | _______ | _______ |  |