SQUIRCLE STUDIO LTD


Director	KATZLER, Edward


Registered Address	Harrow House
	23 West Street
	Haslemere
	GU27 2AB


Registered Number	08284589 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		8,939		5,646
			8,939		5,646
Current assets
Debtors		47,964		4,680
Cash at bank and on hand		25,326		47,342
		73,290		52,022
Creditors amounts falling due within one year	4	(81,627)		(49,495)
Net current assets (liabilities)			(8,337)		2,527
Total assets less current liabilities			602		8,173
Creditors amounts falling due after one year	5		-		(2,879)
Net assets			602		5,294
Capital and reserves
Called up share capital			2		2
Profit and loss account			600		5,292
Shareholders' funds			602		5,294

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 July 2026, and are signed on its behalf by:

KATZLER, Edward
Director
Registered Company No. 08284589

SQUIRCLE STUDIO LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets over their useful life.


		Reducing balance (%)
	Plant and machinery	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 25	7,967	7,967
Additions	5,546	5,546
At 31 December 25	13,513	13,513
Depreciation and impairment
At 01 January 25	2,321	2,321
Charge for year	2,253	2,253
At 31 December 25	4,574	4,574
Net book value
At 31 December 25	8,939	8,939
At 31 December 24	5,646	5,646

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	338	48
Bank borrowings and overdrafts	54	32
Taxation and social security	81,235	47,936
Accrued liabilities and deferred income	-	1,479
Total	81,627	49,495

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	-	2,879
Total	-	2,879