SSQUARE CAPITAL LIMITED 13090622 2025-01-01 2025-12-31 2025-12-31 WeFile 1.0 2026-08-11 Other letting and operating of own or leased real estate false 0 0 508082 0 22058 0 508082 0 17864 0 0 13090622 2025-01-01 2025-12-31 13090622 2025-12-31 13090622 uk-gaap:AfterOneYear 2025-12-31 13090622 2025-01-01 13090622 uk-bus:SmallEntities 2025-01-01 2025-12-31 13090622 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13090622 uk-bus:FullAccounts 2025-01-01 2025-12-31 13090622 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13090622 2024-01-01 2024-12-31 13090622 2024-12-31 13090622 uk-gaap:AfterOneYear 2024-12-31 iso4217:GBP xbrli:pure
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SSQUARE CAPITAL LIMITED
Company Registration Number
13090622
(England and Wales)

Total Exemption Full Accounts
For the Year Ended 31 December 2025

Prepared in accordance with the small companies provisions
of the Companies Act 2006 and FRS 102
SSQUARE CAPITAL LIMITED

2

## Contents

Profit and Loss Account | 3
Balance Sheet | 4
Statement of Compliance | 5
Notes to the Financial Statements | 6–21

SSQUARE CAPITAL LIMITED

3

## Profit and Loss Account

## For the Year Ended 31 December 2025

| 2025 £ | 2024 £
--- | --- | ---
Turnover | 26200 | 27600
Cost of raw materials and consumables | 0 | 0
Staff costs | 0 | 0
Other charges | (7820) | (8232)
Other operating income | 449 | 0
Interest payable and similar charges | (12813) | (12813)
Profit before taxation | 6016 | 6555
Tax on profit | (1143) | (1245)
Profit for the financial year | 4873 | 5310

SSQUARE CAPITAL LIMITED

4

## Balance Sheet

## As at 31 December 2025

| 2025 £ | 2024 £
--- | --- | ---
Fixed assets | 508082 | 508082
Current assets | 22058 | 17864
Creditors: amounts falling due within one year | (167626) | (167805)
Net current assets (liabilities) | (145568) | (149941)
Total assets less current liabilities | 362514 | 358141
Creditors: amounts falling due after more than one year | (349980) | (349980)
Total net assets (liabilities) | 12534 | 8161
Capital and reserves |  |
Called up share capital | 100 | 100
Profit and loss account | 12434 | 8061
| 12534 | 8161

SSQUARE CAPITAL LIMITED

5

## Balance Sheet Continued

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The accounts were approved by the Board of Directors and authorised for issue on 11 August 2026.

Shrey Tiwari
Director
SSQUARE CAPITAL LIMITED

6

## Notes to the Financial Statements

## For the Year Ended 31 December 2025

### 1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

SSQUARE CAPITAL LIMITED

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## Notes to the Financial Statements (continued)

### 2. Basis of Preparation

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' and the Companies Act 2006.

SSQUARE CAPITAL LIMITED

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## Notes to the Financial Statements (continued)

### 3. Employee Information

The average number of employees during the year was: 0

SSQUARE CAPITAL LIMITED

9

## Notes to the Financial Statements (continued)

### 4. Directors Report

The Director presents his report and the accounts for the year ended 31 December 2025.

Principal activities

The principal activity of the company during the year under review was property investments.

Director

The Director who served at any time during the year was as follows:

Shrey Tiwari

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Shrey Tiwari

SSQUARE CAPITAL LIMITED

10

## Notes to the Financial Statements (continued)

### 5. Directors Meeting

SSQUARE CAPITAL LIMITED

MINUTES OF THE DIRECTOR’S MEETING

HELD AT: 14 Langham Gardens, Wembley HA0 3RG

ON: 11 AUGUST 2026

PRESENT: Mr. Shrey Tiwari (Director)

The Chairman reported the meeting had been called to consider the Accounts for the year ended 31 December 2025.

The Director’s Report and Accounts were produced and IT WAS RESOLVED that they be hereby approved.

There being no further business the meeting terminated.

Mr Shrey Tiwari

For and on behalf of

SSQUARE CAPITAL LIMITED

SSQUARE CAPITAL LIMITED

11

## Notes to the Financial Statements (continued)

### 6. Information

General information

Ssquare Capital Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 13090622

Director: Shrey Tiwari

Its registered office is:

14 Langham Gardens

Wembley

HA0 3RG

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in

the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:

• the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;

• the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor

effective control over the goods sold;

• the amount of revenue can be measured reliably;

• it is probable that the economic benefits associated with the transaction will flow to the Company; and

• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them.

Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

SSQUARE CAPITAL LIMITED

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## Notes to the Financial Statements (continued)

### 7. Information

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.

Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Defined contribution pensions

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 payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

SSQUARE CAPITAL LIMITED

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## Notes to the Financial Statements (continued)

### 8. Employees

Description | 2025 | 2024
--- | --- | ---
The average monthly number of employees (including directors) during the year was: | 0 | 0

SSQUARE CAPITAL LIMITED

14

## Notes to the Financial Statements (continued)

### 9. Investment property

Valuation | Freehold Investment Property £
--- | ---
At 1 January 2025 | 508,082
At 31 December 2025 | 508,082

SSQUARE CAPITAL LIMITED

15

## Notes to the Financial Statements (continued)

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

Description | 2025 £ | 2024 £
--- | --- | ---
Taxes and social security | 1,143 | 1,245
Loans from directors | 166,483 | 165,911
Accruals and deferred Income | — | 649
Total | 167,626 | 167,805

SSQUARE CAPITAL LIMITED

16

## Notes to the Financial Statements (continued)

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

Description | 2025 £ | 2024 £
--- | --- | ---
Bank loans and overdrafts | 349,980 | 349,980
Total | 349,980 | 349,980

SSQUARE CAPITAL LIMITED

17

## Notes to the Financial Statements (continued)

### 12. Share Capital

100 Ordinary shares of £1 each.

SSQUARE CAPITAL LIMITED

18

## Notes to the Financial Statements (continued)

### 13. Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

SSQUARE CAPITAL LIMITED

19

## Notes to the Financial Statements (continued)

### 14. Dividends

Description | 2025 £ | 2024 £
--- | --- | ---
Equity Dividends Paid | 500 | 500
Total | 500 | 500

SSQUARE CAPITAL LIMITED

20

## Notes to the Financial Statements (continued)

### 15. Detailed Profit and Loss Account

Description | 2025 £ | 2024 £
--- | --- | ---
Turnover | 26,200 | 27,600
Total Administrative expenses | 7,820 | 8,232
Travel and subsistence | 94 | 87
Premises repairs and maintenance | 4,535 | 4,303
General insurances | 404 | 394
Stationary and printing | 32 | 28
Telephone, fax, broadband | 86 | 86
Accountancy and bookkeeping | — | 650
Management charges | 2,515 | 2,650
Other legal and professional costs | 34 | 34
Bank Charges | 120 | —
Operating Profit | 18,380 | 19,368
Other operating income - bank interest | 449 | —
Interest payable and similar charges | 12,813 | 12,813
Bank loan and overdraft interest payable | 12,813 | 12,813
Profit on ordinary activity before taxation | 6,016 | 6,555

SSQUARE CAPITAL LIMITED

21

## Notes to the Financial Statements (continued)

### 16. Statement of Changes in Equity

Description | Share Capital £ | Retained earnings £ | Total Equity £
--- | --- | --- | ---
At 1 January 2024 | 100 | 3,251 | 3,351
Profit for the period | — | 5,310 | 5,310
Dividends | — | (500) | (500)
At 31 December 2024 and 1 January 2025 | 100 | 8,061 | 8,161
Profit for the period | — | 4,873 | 4,873
Dividends | — | (500) | (500)
At 31 December 2025 | 100 | 12,434 | 12,534