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REGISTERED NUMBER: 03636897 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

FOUR A' S DEVELOPMENTS
LIMITED

FOUR A' S DEVELOPMENTS
LIMITED (REGISTERED NUMBER: 03636897)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

FOUR A' S DEVELOPMENTS
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: J G Alford





REGISTERED OFFICE: 3 Durrant Road
Bournemouth
Dorset
BH2 6NE





REGISTERED NUMBER: 03636897 (England and Wales)





ACCOUNTANTS: Carter & Coley
Chartered Accountants
3 Durrant Road
Bournemouth
Dorset
BH2 6NE

FOUR A' S DEVELOPMENTS
LIMITED (REGISTERED NUMBER: 03636897)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 12,438 15,569
Investment property 5 1,198,451 1,198,451
1,210,889 1,214,020

CURRENT ASSETS
Stocks 342,539 100,324
Debtors 6 1,818,228 1,131,891
Cash at bank 42,812 577,457
2,203,579 1,809,672
CREDITORS
Amounts falling due within one year 7 1,973,940 1,614,925
NET CURRENT ASSETS 229,639 194,747
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,440,528

1,408,767

CREDITORS
Amounts falling due after more than one
year

8

(248,965

)

(248,965

)

PROVISIONS FOR LIABILITIES (3,110 ) (3,892 )
NET ASSETS 1,188,453 1,155,910

FOUR A' S DEVELOPMENTS
LIMITED (REGISTERED NUMBER: 03636897)

BALANCE SHEET - continued
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,188,353 1,155,810
SHAREHOLDERS' FUNDS 1,188,453 1,155,910

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 June 2025 and were signed by:





J G Alford - Director


FOUR A' S DEVELOPMENTS
LIMITED (REGISTERED NUMBER: 03636897)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Four A' s Developments Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Investment property
Investment properties are shown at their open market value. The surplus or deficit arising from the annual revaluation is transferred to a non distributable reserve unless a deficit, or its reversal, on an individual investment property is expected to be permanent, in which case it is carried in the profit and loss account.

This is in accordance with FRS102 which, unlike the Companies Act 2006, does not require depreciation of investment properties. Investment properties are held for their investment potential and not for use by the company and so their current value is of prime importance. The departure from the provisions of the Act is required in order to give a true and fair view.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


FOUR A' S DEVELOPMENTS
LIMITED (REGISTERED NUMBER: 03636897)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued
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.

Revenue recognition and service contracts
In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion. The closing value of these contracts is disclosed as amounts recoverable on contract.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 35,516 2,000 37,516
DEPRECIATION
At 1 October 2023 20,303 1,644 21,947
Charge for year 3,042 89 3,131
At 30 September 2024 23,345 1,733 25,078
NET BOOK VALUE
At 30 September 2024 12,171 267 12,438
At 30 September 2023 15,213 356 15,569

FOUR A' S DEVELOPMENTS
LIMITED (REGISTERED NUMBER: 03636897)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 30 September 2024 1,198,451
NET BOOK VALUE
At 30 September 2024 1,198,451
At 30 September 2023 1,198,451

The freehold property is held as an investment. Given the current uncertainties in the property market, the director is unable to determine the long term open market value. Consequently no adjustment to cost has been made.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,818,228 1,131,891

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 10,029 7,030
Other creditors 1,963,911 1,607,895
1,973,940 1,614,925

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 248,965 248,965

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 248,965 248,965

FOUR A' S DEVELOPMENTS
LIMITED (REGISTERED NUMBER: 03636897)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 248,965 248,965

10. RELATED PARTY DISCLOSURES

At the balance sheet date the company had received loans from the directors of £161,163 (2023 - £17,350). This loan is interest free and is repayable on demand.

Other creditors include a loan of £1,750.000 (2023 £Nil) from a family member of the director of this company. This balance is interest free and no interest has been paid during the year.

Carlin Boat Charter Limited

At the balance sheet date, a loan of £1,803,355 (2023 £1,131,891) to a company in which J G Alford is a director and shareholder. This balance is interest free and no interest has been paid during the year.

Springfield Country Hotel (Stoborough) Limited

Other creditors include a loan of £8,862 (2023 £1,479,114) from a company in which J G Alford is a director and shareholder. This balance is interest free and no interest has been paid during the year.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
FOUR A' S DEVELOPMENTS
LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Four A' s Developments Limited for the year ended 30 September 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Four A' s Developments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Four A' s Developments Limited and state those matters that we have agreed to state to the director of Four A' s Developments Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Four A' s Developments Limited and its director for our work or for this report.

It is your duty to ensure that Four A' s Developments 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 Four A' s Developments Limited. You consider that Four A' s Developments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Four A' s Developments 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.






Carter & Coley
Chartered Accountants
3 Durrant Road
Bournemouth
Dorset
BH2 6NE


10 June 2025