REGISTERED NUMBER: 12467325 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

SQUAREGO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J J Dowie

G E Pates

L Pates

REGISTERED OFFICE:

Lingarsar Holme Close

Eccleston Park

Prescot

L34 2QR

REGISTERED NUMBER:

12467325 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

3rd Floor

St George's House

56 Peter Street

Manchester

M2 3NQ

FIXED ASSETS

Tangible assets

4

249

406

CURRENT ASSETS

Debtors

5

-

560

Cash at bank

5,516

83

5,516

643

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

6,324

5,934

NET CURRENT LIABILITIES

(808

)

(5,291

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(559

)

(4,885

)

PROVISIONS FOR LIABILITIES

62

102

NET LIABILITIES

(621

)

(4,987

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(622

)

(4,988

)

(621

)

(4,987

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

G E Pates - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Office equipment

-

25% on cost

Going concern

At the time of approval of the financial statements, there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The director confirmed that the company has the ability to meet its net liabilities with continued support from its related parties. Thus, the financial statements are prepared on a going concern basis.

Taxation

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

Cost

At 1 March 2025

and 28 February 2026

629

Depreciation

At 1 March 2025

223

Charge for year

157

At 28 February 2026

380

Net book value

At 28 February 2026

249

At 28 February 2025

406

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

VAT

-

560

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,238

3,399

VAT

372

-

Directors' current accounts

92

46

Accruals and deferred income

2,622

2,489

6,324

5,934

7.	RELATED PARTY TRANSACTIONS

During the year, Squarego Limited entered into transactions with Prodtrac Limited, a related party in which Mr G Pates is a common director and shareholder. Prodtrac Limited charged Squarego Limited a total of £74,105 (2025 - £49,475) for reporting services. SquareGo Limited charged Prodtrac Limited a total of £2,195 (2025 - £21,460). Both amounts were paid in full at the balance sheet date and the company owed £nil (2025 - £nil).

During the year, Squarego Limited has entered into transactions with CI Hub Limited, a related party in which Mr G Pates is a common director and shareholder. CI Hub Limited charged Squarego Limited a total of £40,550 (2025 - £nil). Squarego Limited owed £nil at the balance sheet date (2025 - £nil).

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G E Pates by virtue of his 100% shareholding.