REGISTERED NUMBER: 09676635 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Square2circle Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C Righetti

Mrs C Roeller-Righetti

REGISTERED OFFICE:

Oak Apple House

North Street

Milborne Port

Sherborne

Dorset

DT9 5EW

BUSINESS ADDRESS:

5 Hayeswood Farm

Farleigh Wick

Bradford on Avon

BA15 2PU

REGISTERED NUMBER:

09676635 (England and Wales)

ACCOUNTANTS:

Silbury Accountants Limited

Oak Apple House

North Street

Milborne Port

Sherborne

DT9 5EW

FIXED ASSETS

Property, plant and equipment

4

1,952

738

Investments

5

248,771

248,579

250,723

249,317

CURRENT ASSETS

Debtors

6

662,418

57,806

Cash at bank and in hand

342,760

19,368

1,005,178

77,174

CREDITORS

Amounts falling due within one year

7

278,680

72,578

NET CURRENT ASSETS

726,498

4,596

TOTAL ASSETS LESS CURRENT LIABILITIES

977,221

253,913

CREDITORS

Amounts falling due after more than one year

8

-

(3,793

)

PROVISIONS FOR LIABILITIES

(517

)

(195

)

NET ASSETS

976,704

249,925

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

976,504

249,725

SHAREHOLDERS' FUNDS

976,704

249,925

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2026 and were signed on its behalf by:

C Righetti - Director

1.	STATUTORY INFORMATION

Square2circle Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Financial instruments

The company classifies its financial instruments as basic financial instruments in accordance with Section 11 of FRS 102. Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method, less any impairment. Basic financial liabilities, including trade and other payables and loans, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled. Financial liabilities are derecognised when the obligation is discharged, cancelled, or expires.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 December 2024

10,635

Additions

2,536

Disposals

(5,354

)

At 30 November 2025

7,817

DEPRECIATION

At 1 December 2024

9,897

Charge for year

1,322

Eliminated on disposal

(5,354

)

At 30 November 2025

5,865

NET BOOK VALUE

At 30 November 2025

1,952

At 30 November 2024

738

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

248,579

Additions

391

Disposals

(199

)

At 30 November 2025

248,771

NET BOOK VALUE

At 30 November 2025

248,771

At 30 November 2024

248,579

6.

DEBTORS

30.11.25

30.11.24

£

£

Amounts falling due within one year:

Other debtors

354,579

57,806

Amounts falling due after more than one year:

Other debtors

307,839

-

Aggregate amounts

662,418

57,806

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

3,793

6,378

Taxation and social security

259,231

20,269

Other creditors

15,656

45,931

278,680

72,578

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

-

3,793

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

200

Ordinary

£1

200

200

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £48,000 (2024 - £48,000) were paid to the directors .

The company has a loan from a director amounting to £9,961 (2024 £44,093). This loan is unsecured, interest-free, and repayable on demand. As the loan is repayable on demand and interest-free, it is measured at the amount repayable and classified as a current liability in the balance sheet.