Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 2024-12-01 false the sale of advertising space 3 3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04971344 2024-12-01 2025-11-30 04971344 2023-12-01 2024-11-30 04971344 2025-11-30 04971344 2024-11-30 04971344 c:Director1 2024-12-01 2025-11-30 04971344 d:PlantMachinery 2024-12-01 2025-11-30 04971344 d:FurnitureFittings 2024-12-01 2025-11-30 04971344 d:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 04971344 d:OtherPropertyPlantEquipment 2025-11-30 04971344 d:OtherPropertyPlantEquipment 2024-11-30 04971344 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 04971344 d:CurrentFinancialInstruments 2025-11-30 04971344 d:CurrentFinancialInstruments 2024-11-30 04971344 d:Non-currentFinancialInstruments 2025-11-30 04971344 d:Non-currentFinancialInstruments 2024-11-30 04971344 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 04971344 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 04971344 d:Non-currentFinancialInstruments d:AfterOneYear 2025-11-30 04971344 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 04971344 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-11-30 04971344 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-11-30 04971344 d:ShareCapital 2025-11-30 04971344 d:ShareCapital 2024-11-30 04971344 d:RetainedEarningsAccumulatedLosses 2025-11-30 04971344 d:RetainedEarningsAccumulatedLosses 2024-11-30 04971344 c:OrdinaryShareClass1 2024-12-01 2025-11-30 04971344 c:OrdinaryShareClass1 2025-11-30 04971344 c:OrdinaryShareClass1 2024-11-30 04971344 c:FRS102 2024-12-01 2025-11-30 04971344 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04971344 c:FullAccounts 2024-12-01 2025-11-30 04971344 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04971344 2 2024-12-01 2025-11-30 04971344 e:PoundSterling 2024-12-01 2025-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04971344 SQUARE7 MEDIA LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
SQUARE7 MEDIA LIMITED REGISTERED NUMBER: 04971344 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 6,094 |  | 5,564
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 263,989 |  | 275,627 |
Cash at bank and in hand | 6 | 84,614 |  | 158,577 |
|  | 348,603 |  | 434,204 |
Creditors: amounts falling due within one year | 7 | (238,543) |  | (286,949) |
Net current assets |  |  | 110,060 |  | 147,255
Total assets less current liabilities |  |  | 116,154 |  | 152,819
Creditors: amounts falling due after more than one year | 8 |  | - |  | (33,333)
Net assets |  |  | 116,154 |  | 119,486
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 116,054 |  | 119,386
|  |  | 116,154 |  | 119,486
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 comprehensive income 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 2 June 2026.
G Garton
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SQUARE7 MEDIA LIMITED REGISTERED NUMBER: 04971344 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025
Director
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SQUARE7 MEDIA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Square7 Media Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is Level 41a, Tower 42, 25 Old Broad Street, London, EC2N 1HQ. The principal activity of the company is that of selling advertising space and publishing services for magazines. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. 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 measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 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. Page 3
SQUARE7 MEDIA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following bases:
|  |  |  | Plant & machinery | - | 25% Reducing Balance
|  |  |  | Fixtures & fittings | - | 25% Reducing Balance
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 | Stock
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 4
SQUARE7 MEDIA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.9 | 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.
| 2.10 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.11 | 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 Balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.12 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.13 | Taxation
Tax is recognised in profit or loss 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 balance sheet date in the countries where the company operates and generates income.
| 2.14 | Invoice discounting
The company discounts its trade debts. The accounting policy is to include trade debtors discounted with recourse under trade debtors due within one year and to record the returnable element of the proceeds under bank overdrafts within creditors due within one year. Discount fees are charged to the profit and loss account when payable. Bad debts are borne by the company and charged to the profit and loss account when reasonably foreseeable.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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SQUARE7 MEDIA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Plant & machinery etc
|  | £
| Cost or valuation |
| At 1 December 2024 | 34,955
| Additions | 2,561
| At 30 November 2025 | 37,516
| Depreciation |
| At 1 December 2024 | 29,391
| Charge for the year | 2,031
| At 30 November 2025 | 31,422
| Net book value |
| At 30 November 2025 | 6,094
| At 30 November 2024 | 5,564
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SQUARE7 MEDIA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 187,687 | 172,063
| Amounts owed by group undertakings | 73,130 | 100,072
| Other debtors | 172 | 172
| Prepayments and accrued income | 3,000 | 3,320
|  | 263,989 | 275,627
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 84,614 | 158,577
|  | 84,614 | 158,577
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 33,333 | 40,000
| Trade creditors | 115,872 | 120,715
| Corporation tax | 24,081 | 23,998
| Other taxation and social security | 18,571 | 29,233
| Other creditors | 481 | 452
| Accruals and deferred income | 46,205 | 72,551
|  | 238,543 | 286,949
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SQUARE7 MEDIA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 33,333
|  | - | 33,333
| Bank loans amounting to £33,333 (2024: £73,333) are secured by way of a fixed and floating charge over the company's assets.
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 33,333 | 40,000
| Amounts falling due 1-2 years |  |
| Bank loans | - | 33,333
|  | 33,333 | 73,333
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SQUARE7 MEDIA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1 each | 100 | 100
11. | Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £26,463 (2024: £25,819).
12. | Transactions with directors
Included within other debtors due within one year are amounts owed by directors and shareholders of £Nil (2024: £Nil). This balance carries no interest.
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