Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-302025-09-302024-10-01falseNo description of principal activity54truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09200057 2024-10-01 2025-09-30 09200057 2023-10-01 2024-09-30 09200057 2025-09-30 09200057 2024-09-30 09200057 c:Director1 2024-10-01 2025-09-30 09200057 c:RegisteredOffice 2024-10-01 2025-09-30 09200057 d:OfficeEquipment 2024-10-01 2025-09-30 09200057 d:OfficeEquipment 2025-09-30 09200057 d:OfficeEquipment 2024-09-30 09200057 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 09200057 d:CurrentFinancialInstruments 2025-09-30 09200057 d:CurrentFinancialInstruments 2024-09-30 09200057 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 09200057 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09200057 d:ShareCapital 2025-09-30 09200057 d:ShareCapital 2024-09-30 09200057 d:RetainedEarningsAccumulatedLosses 2025-09-30 09200057 d:RetainedEarningsAccumulatedLosses 2024-09-30 09200057 c:FRS102 2024-10-01 2025-09-30 09200057 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09200057 c:FullAccounts 2024-10-01 2025-09-30 09200057 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09200057 c:PrincipalPlaceBusiness 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure
Company registration number: 09200057







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2025


SQUARED PRODUCTS LIMITED





































img6c71.png    
                        

 


SQUARED PRODUCTS LIMITED
 


 
COMPANY INFORMATION


Director
Mr D Midgley 




Registered number
09200057



Registered office
4th Floor
95 Gresham Street

London

EC2V 7AB




Trading Address
54 Northdown Street,

London

N1 9BS






Accountants
Menzies LLP
Chartered Accountants

4th Floor

95 Gresham Street

London

EC2V 7AB





 


SQUARED PRODUCTS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


SQUARED PRODUCTS LIMITED
REGISTERED NUMBER:09200057



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,801
2,469

  
6,801
2,469

Current assets
  

Debtors: amounts falling due within one year
 5 
136,350
165,819

Cash at bank and in hand
  
440,404
484,150

  
576,754
649,969

Creditors: amounts falling due within one year
 6 
(75,385)
(82,821)

Net current assets
  
 
 
501,369
 
 
567,148

Total assets less current liabilities
  
508,170
569,617

  

Net assets
  
508,170
569,617


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
508,070
569,517

  
508,170
569,617


Page 1

 


SQUARED PRODUCTS LIMITED
REGISTERED NUMBER:09200057


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 June 2026.



Mr D Midgley
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 


SQUARED PRODUCTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.


General information

Squared Products Limited is a private company, limited by shares, registered in England and Wales, registration number 09200057. The registered office and principal place of business is disclosed on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is generated by providing digital advertising analysis and optimising google searches and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Equipment
-
3 to 4 Years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 3

 


SQUARED PRODUCTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

 
2.5

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.7

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

  
2.8

Taxation

Tax is recognised in the Statement of income and retained earnings, except that a charge attributable to an
item of income and expense recognised as other comprehensive income or to an item recognised directly in
equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the Company operates and generates
income.

  
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial
assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans
to related parties and investments in non-puttable ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 4).

Page 4

 


SQUARED PRODUCTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 October 2024
10,536


Additions
7,277


Disposals
(2,045)



At 30 September 2025

15,768



Depreciation


At 1 October 2024
8,067


Charge for the year on owned assets
2,635


Disposals
(1,735)



At 30 September 2025

8,967



Net book value



At 30 September 2025
6,801



At 30 September 2024
2,469


5.


Debtors

2025
2024
£
£


Trade debtors
95,706
107,712

Other debtors
30,468
49,167

Prepayments and accrued income
10,176
8,940

136,350
165,819


Page 5

 


SQUARED PRODUCTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
1,982
977

Other taxation and social security
54,526
49,540

Other creditors
2,631
1,425

Accruals and deferred income
16,246
30,879

75,385
82,821



7.


Transactions with directors

Included within other debtors is a balance due from the director amounting to £173 (2024: owe to the director £397). 

Amounts advanced during the year totalled £119,581.
 
Amounts repaid during the year totalled £119,011.

 Interest arising on these balances totalled £Nil.

 
Page 6