Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10970876 Simone Ceccato Simone Demurtas Simone Ceccato Simone Demurtas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10970876 2024-09-30 10970876 2025-09-30 10970876 2024-10-01 2025-09-30 10970876 frs-core:CurrentFinancialInstruments 2025-09-30 10970876 frs-core:ComputerEquipment 2025-09-30 10970876 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10970876 frs-core:ComputerEquipment 2024-09-30 10970876 frs-core:PlantMachinery 2025-09-30 10970876 frs-core:PlantMachinery 2024-10-01 2025-09-30 10970876 frs-core:PlantMachinery 2024-09-30 10970876 frs-core:ShareCapital 2025-09-30 10970876 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10970876 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10970876 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10970876 frs-bus:SmallEntities 2024-10-01 2025-09-30 10970876 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10970876 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10970876 frs-bus:Director1 2024-10-01 2025-09-30 10970876 frs-bus:Director2 2024-10-01 2025-09-30 10970876 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 10970876 frs-bus:CompanySecretary2 2024-10-01 2025-09-30 10970876 frs-countries:EnglandWales 2024-10-01 2025-09-30 10970876 2023-09-30 10970876 2024-09-30 10970876 2023-10-01 2024-09-30 10970876 frs-core:CurrentFinancialInstruments 2024-09-30 10970876 frs-core:ShareCapital 2024-09-30 10970876 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10970876
Squared Architects Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Squared Architects Limited
Contents
Contents

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

Page 1
Squared Architects Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 10970876

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,125 |  | 1,688
|  |  | 1,125 |  | 1,688
CURRENT ASSETS
Debtors | 5 | 105,155 |  | 80,481 |
Cash at bank and in hand |  | 84,195 |  | 94,747 |
|  | 189,350 |  | 175,228 |
Creditors: Amounts Falling Due Within One Year | 6 | (189,657 ) |  | (176,330 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (307 ) |  | (1,102 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 818 |  | 586
NET ASSETS |  |  | 818 |  | 586
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 718 |  | 486
SHAREHOLDERS' FUNDS |  |  | 818 |  | 586

Page 1
Page 2
Squared Architects Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Simone Demurtas Director
29 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Squared Architects Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Squared Architects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10970876 . The registered office is 124 City Road, London, England, EC1V 2NJ.
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. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue 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.
Bad Debt and Provision for Doubtful Accounts
The Company recognizes bad debts when there is reasonable evidence that an outstanding receivable is uncollectible. A receivable is deemed uncollectible when, after exhausting all reasonable efforts to collect the amount owed, including reminders, collection agency involvement, and legal action, it is determined that the debt will not be recovered.
Amounts written off are reported in the income statement as an expense in the period in which they are deemed uncollectible.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. No depreciation is provided in the year of acquisition. 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 | 33.33% Reducing Balance Method
Computer Equipment | 33.33% Reducing Balance Method

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Squared Architects Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 3,422 | 4,045 | 7,467
As at 30 September 2025 | 3,422 | 4,045 | 7,467
Depreciation
As at 1 October 2024 | 3,069 | 2,710 | 5,779
Provided during the period | 118 | 445 | 563
As at 30 September 2025 | 3,187 | 3,155 | 6,342
Net Book Value
As at 30 September 2025 | 235 | 890 | 1,125
As at 1 October 2024 | 353 | 1,335 | 1,688

Page 4
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Squared Architects Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 100,710 |  | 75,506
Prepayments and accrued income | 4,445 |  | 4,975
| 105,155 |  | 80,481

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 19,443 |  | 17,103
VAT | 19,682 |  | 6,975
Other creditors | 1,029 |  | 2,085
Accruals and deferred income | 1,280 |  | 1,280
Directors' loan accounts | 148,223 |  | 148,887
| 189,657 |  | 176,330

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Transactions
Included in creditors due within one year is an amount of £148,223 (2024: £148,887 ) owed to its directors. The amount is interest free and repayable on demand.
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