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Company No: 15291963 (England and Wales)

# SQUARE LIVE LIMITED

### ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

SQUARE LIVE LIMITED

## ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

Contents

SQUARE LIVE LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
SQUARE LIVE LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

DIRECTOR | Matthew Edward Barden

REGISTERED OFFICE | Units B & C
| Crondall Place
| Coxbridge Business Park
| Alton Road
| Farnham
| GU10 5E
| United Kingdom

COMPANY NUMBER | 15291963 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

SQUARE LIVE LIMITED

## DIRECTOR'S REPORT

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
SQUARE LIVE LIMITED

## DIRECTOR'S REPORT (continued)

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

The director presents this annual report and the unaudited financial statements of the Company for the financial year ended 30 November 2025.

PRINCIPAL ACTIVITIES

The principal activity of the company in the year under review was that of property lettings.

DIRECTOR

The director, who served during the financial year and to the date of this report except as noted, was as follows:

Matthew Edward Barden |

This Director's Report has been prepared in accordance with the provisions applicable to companies entitled to the small companies' exemption provided by section 415A of the Companies Act 2006.

Approved and signed by:

Matthew Edward Barden Director |

10 August 2026

SQUARE LIVE LIMITED

## DIRECTOR'S RESPONSIBILITIES STATEMENT

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
SQUARE LIVE LIMITED

## DIRECTOR'S RESPONSIBILITIES STATEMENT (continued)

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

The director is responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”. Under company law the director must not approve the financial statements unless the director is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that financial period.

In preparing these financial statements, the director is required to:
* Select suitable accounting policies and then apply them consistently;
* Make judgements and accounting estimates that are reasonable and prudent; and
* Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SQUARE LIVE LIMITED

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SQUARE LIVE LIMITED (continued)

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Square Live Limited for the financial year ended 30 November 2025 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes 1 to 8 from the Company’s accounting records and from information and explanations you have given us.

We align ourselves to, but due to our growth funding structure we are not controlled by ACCA members and are therefore not a fully recognised member of, the Association of Chartered Certified Accountants. However, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Director of Square Live Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Square Live Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Square Live Limited and its Director as a body for our work or for this report.

It is your duty to ensure that Square Live Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Square Live Limited. You consider that Square Live Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Square Live Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Shaw Gibbs Limited

Wey Court West
Union Road
Farnham
Surrey
GU9 7PT

10 August 2026

SQUARE LIVE LIMITED

## PROFIT AND LOSS ACCOUNT

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
SQUARE LIVE LIMITED

## PROFIT AND LOSS ACCOUNT (continued)

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

|  | Year ended 30.11.2025 |  | Period from 17.11.2023 to 30.11.2024
|  | £ |  | £
Turnover |  | 155,181 |  | 137,379
Administrative expenses |  | ( 29,800) |  | ( 45,155)
Operating profit |  | 125,381 |  | 92,224
Income from shares in a Group undertaking |  | 206,857 |  | 210,943
Profit before interest and taxation |  | 332,238 |  | 303,167
Interest receivable and similar income |  | 7 |  | 55
Interest payable and similar expenses |  | ( 46,287) |  | ( 43,838)
Profit before taxation |  | 285,958 |  | 259,384
Tax on profit |  | ( 19,087) |  | ( 10,518)
Profit for the financial year/period |  | 266,871 |  | 248,866

SQUARE LIVE LIMITED

## BALANCE SHEET

AS AT 30 NOVEMBER 2025
SQUARE LIVE LIMITED

## BALANCE SHEET (continued)

AS AT 30 NOVEMBER 2025

| Note | 30.11.2025 |  | 30.11.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 976,403 |  | 976,403
|  | 976,403 |  | 976,403
Current assets |  |  |  |
Debtors | 4 | 810 |  | 0
Cash at bank and in hand | 5 | 1,469 |  | 6,858
|  | 2,279 |  | 6,858
Creditors: amounts falling due within one year | 6 | ( 286,109) |  | ( 349,989)
Net current liabilities |  | (283,830) |  | (343,131)
Total assets less current liabilities |  | 692,573 |  | 633,272
Creditors: amounts falling due after more than one year | 7 | ( 601,736) |  | ( 619,306)
Net assets |  | 90,837 |  | 13,966
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | 90,737 |  | 13,866
Total shareholder's funds |  | 90,837 |  | 13,966

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A – small entities.

The financial statements of Square Live Limited (registered number: 15291963) were approved and authorised for issue by the Director on 10 August 2026. They were signed on its behalf by:

Matthew Edward Barden Director |

SQUARE LIVE LIMITED

## STATEMENT OF CHANGES IN EQUITY

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
SQUARE LIVE LIMITED

## STATEMENT OF CHANGES IN EQUITY (continued)

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

| Called-up share capital |  | Profit and loss account |  | Total
| £ |  | £ |  | £
At 17 November 2023 | 0 |  | 0 |  | 0
Profit for the financial period | 0 |  | 248,866 |  | 248,866
Total comprehensive income | 0 |  | 248,866 |  | 248,866
Issue of share capital | 100 |  | 0 |  | 100
Dividends paid on equity shares | 0 |  | ( 235,000) |  | ( 235,000)
At 30 November 2024 | 100 |  | 13,866 |  | 13,966
At 01 December 2024 | 100 |  | 13,866 |  | 13,966
Profit for the financial year | 0 |  | 266,871 |  | 266,871
Total comprehensive income | 0 |  | 266,871 |  | 266,871
Dividends paid on equity shares | 0 |  | ( 190,000) |  | ( 190,000)
At 30 November 2025 | 100 |  | 90,737 |  | 90,837

SQUARE LIVE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
SQUARE LIVE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

Square Live Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Units B & C, Crondall Place, Coxbridge Business Park, Alton Road, Farnham, GU10 5E, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
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 balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | not depreciated

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

#### 2. Employees

| Year ended 30.11.2025 |  | Period from 17.11.2023 to 30.11.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Land and buildings |  | Total
| £ |  | £
Cost |  |  |
At 01 December 2024 | 976,403 |  | 976,403
At 30 November 2025 | 976,403 |  | 976,403
Accumulated depreciation |  |  |
At 01 December 2024 | 0 |  | 0
At 30 November 2025 | 0 |  | 0
Net book value |  |  |
At 30 November 2025 | 976,403 |  | 976,403
At 30 November 2024 | 976,403 |  | 976,403

#### 4. Debtors

| 30.11.2025 |  | 30.11.2024
| £ |  | £
Trade debtors | 810 |  | 0

#### 5. Cash and cash equivalents

| 30.11.2025 |  | 30.11.2024
| £ |  | £
Cash at bank and in hand | 1,467 |  | 3,133
Short-term deposits | 2 |  | 3,725
| 1,469 |  | 6,858

#### 6. Creditors: amounts falling due within one year

| 30.11.2025 |  | 30.11.2024
| £ |  | £
Bank loans | 17,546 |  | 16,738
Amounts owed to Group undertakings | 43,103 |  | 225,484
Amounts owed to director | 3,763 |  | 1,757
Accruals and deferred income | 93,523 |  | 28,454
Corporation tax | 19,087 |  | 10,890
Other taxation and social security | 70,906 |  | 28,485
Other creditors | 38,181 |  | 38,181
| 286,109 |  | 349,989

#### 7. Creditors: amounts falling due after more than one year

| 30.11.2025 |  | 30.11.2024
| £ |  | £
Bank loans (secured) | 601,736 |  | 619,306

#### 8. Called-up share capital

| 30.11.2025 |  | 30.11.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 A ordinary shares of £ 1.00 each | 100 |  | 100