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Company Registration No. 13460735 (England and Wales)
Square Circle Group Ltd Unaudited accounts for the year ended 30 June 2025
Square Circle Group Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Square Circle Group Ltd Company Information for the year ended 30 June 2025
Director
Tariq Master
Company Number
13460735 (England and Wales)
Registered Office
3rd Floor 86 - 90 Paul Street London EC2A 4NE United Kingdom
Accountants
Whittaker Accountants Ltd Lock 50 Oldham Road Rochdale OL16 5RD
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Square Circle Group Ltd Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
6,973 
11,563 
Current assets
Debtors
5
12,960 
- 
Cash at bank and in hand
29,312 
12,159 
42,272 
12,159 
Creditors: amounts falling due within one year
6
(3,021)
23,578 
Net current assets
39,251 
35,737 
Net assets
46,224 
47,300 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
46,124 
47,200 
Shareholders' funds
46,224 
47,300 
For the year ending 30 June 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 June 2026 and were signed on its behalf by
Tariq Master Director Company Registration No. 13460735
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Square Circle Group Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Square Circle Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 13460735. The registered office is 3rd Floor 86 - 90 Paul Street, London, EC2A 4NE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% SL
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2024
18,560 
Additions
153 
At 30 June 2025
18,713 
Depreciation
At 1 July 2024
6,997 
Charge for the year
4,743 
At 30 June 2025
11,740 
Net book value
At 30 June 2025
6,973 
At 30 June 2024
11,563 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,960 
- 
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Square Circle Group Ltd Notes to the Accounts for the year ended 30 June 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,425 
(757)
Trade creditors
- 
(19)
Taxes and social security
(8,019)
(22,822)
Loans from directors
8,615 
20 
3,021 
(23,578)
7
Average number of employees
During the year the average number of employees was 0 (2024: 1).
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