REGISTERED NUMBER: 08386653 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

SQUARED PAPER LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P R J Bertrand

J A Mcnamara-Dale

S C Rodd

REGISTERED OFFICE:

De Montfort House

Frys Island, Thames Side

Reading

Berkshire

RG1 8DG

REGISTERED NUMBER:

08386653 (England and Wales)

ACCOUNTANTS:

Knight & Company Ltd

11 Castle Hill

Maidenhead

Berkshire

SL6 4AA

FIXED ASSETS

Tangible assets

4

39,061

39,749

CURRENT ASSETS

Debtors

145,271

216,986

Cash at bank and in hand

376,791

124,347

522,062

341,333

CREDITORS

Amounts falling due within one year

154,534

110,367

NET CURRENT ASSETS

367,528

230,966

TOTAL ASSETS LESS CURRENT LIABILITIES

406,589

270,715

PROVISIONS FOR LIABILITIES

9,765

9,937

NET ASSETS

396,824

260,778

CAPITAL AND RESERVES

Called up share capital

50

50

Capital redemption reserve

10

10

Retained earnings

396,764

260,718

SHAREHOLDERS' FUNDS

396,824

260,778

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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2026 and were signed on its behalf by:

S C Rodd - Director

1.	STATUTORY INFORMATION

Squared Paper 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Tangible fixed assets are stated at cost less accumulated depreciation and any recognised impairment loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

180,305

Additions

19,658

At 28 February 2026

199,963

DEPRECIATION

At 1 March 2025

140,556

Charge for year

20,346

At 28 February 2026

160,902

NET BOOK VALUE

At 28 February 2026

39,061

At 28 February 2025

39,749