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Registered number: 06512238
Square Media International Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Sestini & Co Ltd.
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Director Paul-Rene Albertini
Company Number 06512238
Registered Office Paulton House Old Mills
Paulton
Bristol
BS39 7SX
Accountants Sestini & Co Ltd.
Paulton House Old Mills
Paulton
Bristol
BS39 7SX
Page 1
Page 2
Balance Sheet
Registered number: 06512238
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,082 897
Investments 6 41 41
1,123 938
CURRENT ASSETS
Debtors 7 21,907 57,803
Cash at bank and in hand 119,989 80,308
141,896 138,111
Creditors: Amounts Falling Due Within One Year 8 (168,009 ) (170,716 )
NET CURRENT ASSETS (LIABILITIES) (26,113 ) (32,605 )
TOTAL ASSETS LESS CURRENT LIABILITIES (24,990 ) (31,667 )
NET LIABILITIES (24,990 ) (31,667 )
CAPITAL AND RESERVES
Called up share capital 9 912 912
Share premium account 38 38
Profit and Loss Account (25,940 ) (32,617 )
SHAREHOLDERS' FUNDS (24,990) (31,667)
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For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Paul-Rene Albertini
Director
31 May 2026
The notes on pages 4 to 7 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Square Media International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06512238 . The registered office is Paulton House Old Mills, Paulton, Bristol, BS39 7SX.
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 company had net liabiltities as at 31 March 2026. The company continues to be reliant on the financial support of the director. The director has confirmed there is no intention to withdraw this support and therefore the accounts should be prepared on a going concern basis.
2.3. Significant judgements and estimations
There were no critical accounting estimates or judgements required in the preparation of these financial statements in the current or prior year.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

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.
2.5. Intangible Fixed Assets and Amortisation - Goodwill
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
2.6. 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:
Fixtures & Fittings 25% straight line
Computer Equipment 33% straight line
2.7. Financial Instruments
The entity has only entered into basic financial instruments. Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.8. 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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2.9. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.10. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.11. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 1,250
As at 31 March 2026 1,250
Amortisation
As at 1 April 2025 1,250
As at 31 March 2026 1,250
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
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5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 3,443 8,641 12,084
Additions - 833 833
As at 31 March 2026 3,443 9,474 12,917
Depreciation
As at 1 April 2025 3,443 7,744 11,187
Provided during the period - 648 648
As at 31 March 2026 3,443 8,392 11,835
Net Book Value
As at 31 March 2026 - 1,082 1,082
As at 1 April 2025 - 897 897
6. Investments
Other
£
Cost or Valuation
As at 1 April 2025 41
As at 31 March 2026 41
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 41
As at 1 April 2025 41
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 37,908
Other debtors 21,907 19,895
21,907 57,803
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8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 3,929 2,616
Other taxes and social security 1,288 -
VAT 1,212 9,891
Other creditors 155,566 149,386
Accruals and deferred income 6,014 8,823
168,009 170,716
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 912 912
Total 91,200 number of shares @ £0.01 each
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