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SQUIRES ENIGMA LTD

Registered Number
SC604819
(Scotland)

Unaudited Financial Statements for the Year ended
30 August 2025

SQUIRES ENIGMA LTD
Company Information
for the year from 31 August 2024 to 30 August 2025

Director | SQUIRES, Richard

Company Secretary | SQUIRES, Richard

Registered Address | 19 Lawmarnock Crescent
| Bridge Of Weir
| PA11 3AS

Registered Number | SC604819 (Scotland)

SQUIRES ENIGMA LTD
Statement of Financial Position
30 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | - |  |  |  | 6,606
Tangible assets | 4 |  |  | 28,403 |  |  |  | 35,093
|  |  |  | 28,403 |  |  |  | 41,699
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 2,310 |  |  |  | 2,310 |  |
Cash at bank and on hand |  | 256 |  |  |  | 793 |  |
|  | 2,566 |  |  |  | 3,103 |  |
Creditors amounts falling due within one year | 6 | (26,894) |  |  |  | (38,414) |  |
Net current assets (liabilities) |  |  |  | (24,328) |  |  |  | (35,311)
Total assets less current liabilities |  |  |  | 4,075 |  |  |  | 6,388
Creditors amounts falling due after one year | 7 |  |  | - |  |  |  | (3,826)
Provisions for liabilities | 10 |  |  | (5,396) |  |  |  | (8,773)
Net assets |  |  |  | (1,321) |  |  |  | (6,211)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 101 |  |  |  | 101
Profit and loss account |  |  |  | (1,422) |  |  |  | (6,312)
Shareholders' funds |  |  |  | (1,321) |  |  |  | (6,211)

- 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 11 August 2026, and are signed on its behalf by:
SQUIRES, Richard Director Registered Company No. SC604819

SQUIRES ENIGMA LTD
Notes to the Financial Statements
for the year ended 30 August 2025

1. | Accounting policies
--- | ---

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

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| At the balance sheet date the company's balance sheet was overdrawn showing a net deficit. The major creditor of the company is the director. The director has confirmed that he will not demand repayment of this loan if it would prejudice the payment of external creditors. For this reason the company continues to adopt the going concern basis for these financial statements.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 20 |  | -
| Vehicles | 20 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 31 August 24 | 6,606 |  | 6,606
| Disposals | (6,606) |  | (6,606)
| Net book value
| At 30 August 25 | - |  | -
| At 30 August 24 | 6,606 |  | 6,606

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 31 August 24 | 6,017 |  | 58,690 |  | 3,007 |  | 67,714
| At 30 August 25 | 6,017 |  | 58,690 |  | 3,007 |  | 67,714
| Depreciation and impairment
| At 31 August 24 | 1,445 |  | 28,517 |  | 2,659 |  | 32,621
| Charge for year | 838 |  | 5,532 |  | 320 |  | 6,690
| At 30 August 25 | 2,283 |  | 34,049 |  | 2,979 |  | 39,311
| Net book value
| At 30 August 25 | 3,734 |  | 24,641 |  | 28 |  | 28,403
| At 30 August 24 | 4,572 |  | 30,173 |  | 348 |  | 35,093

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 2,310 |  | 2,310
| Total | 2,310 |  | 2,310

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,760 |  | 3,630
| Taxation and social security | - |  | 20,634
| Finance lease and HP contracts | 4,454 |  | 7,382
| Other creditors | 16,879 |  | 4,567
| Accrued liabilities and deferred income | 2,801 |  | 2,201
| Total | 26,894 |  | 38,414

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | - |  | 3,826
| Total | - |  | 3,826

8. | Secured creditors
--- | ---
| Hire Purchase creditors are secured by the asset to which they relate.

9. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 4,454 |  | 11,208

10. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 5,396 |  | 8,773
| Total | 5,396 |  | 8,773

11. | Related party transactions
--- | ---
| During the year the director had a loan account with the company. At the balance sheet date the company owed the director £16,879 (2024: £4,567). This loan is unsecured, interest free and repayable upon demand.