FOUR AND CO (LONDON) LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC443010

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,594		11,335

			13,594		11,335
CURRENT ASSETS
Debtors	5	196,440		157,772
Cash at bank and in hand		416,490		190,215

		612,930		347,987
Creditors: Amounts Falling Due Within One Year	6	(76,535 )		(96,935 )

NET CURRENT ASSETS (LIABILITIES)			536,395		251,052

TOTAL ASSETS LESS CURRENT LIABILITIES			549,989		262,387

NET ASSETS ATTRIBUTABLE TO MEMBERS			549,989		262,387

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		3,022,245		1,715,891

			3,022,245		1,715,891

Equity
Members' other interests
Members' capital		(2,472,256)		(1,453,504)

			(2,472,256)		(1,453,504)

			549,989		262,387

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			3,022,245		1,715,891
Members' other interests			(2,472,256)		(1,453,504)

			549,989		262,387

Page 1

Page 2

FOUR AND CO (LONDON) LLP

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr James Pearson

Partner

26th August 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

FOUR AND CO (LONDON) LLP is a limited liability partnership, incorporated in England & Wales, registered number OC443010 . The Registered Office is Second Floor, 12 D'Arblay Street, London, W1F 8DU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25%
Computer Equipment	25%

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 5 (2024: 5)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	2,447	15,751	18,198
Additions	3,860	1,776	5,636

As at 31 March 2025	6,307	17,527	23,834

Depreciation
As at 1 April 2024	1,155	5,708	6,863
Provided during the period	422	2,955	3,377

As at 31 March 2025	1,577	8,663	10,240

Net Book Value
As at 31 March 2025	4,730	8,864	13,594

As at 1 April 2024	1,292	10,043	11,335

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FOUR AND CO (LONDON) LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	177,784	147,750
Prepayments and accrued income	6,105	5,805
Other debtors	12,551	4,217

	196,440	157,772

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	13,583	7,646
Other taxes and social security	9,963	-
VAT	48,689	50,189
Accruals and deferred income	4,300	39,100

	76,535	96,935

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