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Registration number: 09394378

Nine Four Ltd.
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Nine Four Ltd.

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Nine Four Ltd.

(Registration number: 09394378)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 5,210 | 6,763
Current assets |  |  |
Stocks | 6 | 4,646 | 4,860
Debtors | 7 | 11,574 | 5,642
Cash at bank and in hand |  | 20,185 | 22,729
|  | 36,405 | 33,231
Creditors: Amounts falling due within one year | 8 | (22,059) | (21,340)
Net current assets |  | 14,346 | 11,891
Total assets less current liabilities |  | 19,556 | 18,654
Creditors: Amounts falling due after more than one year | 8 | (236) | (2,682)
Net assets |  | 19,320 | 15,972
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 19,220 | 15,872
Shareholders' funds |  | 19,320 | 15,972

Nine Four Ltd.

(Registration number: 09394378)
Balance Sheet as at 31 March 2025

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 October 2025 and signed on its behalf by:

......................................... Mr P Cripps Director

Nine Four Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
32 Croft Road
Newbury
Berkshire
RG14 7AL

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable in respect of website design and development. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% reducing balance basis

Nine Four Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 20% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for website design and development services performed in the ordinary course of business.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Nine Four Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2024 | 15,000 | 15,000
At 31 March 2025 | 15,000 | 15,000
Amortisation
At 1 April 2024 | 15,000 | 15,000
At 31 March 2025 | 15,000 | 15,000
Carrying amount
At 31 March 2025 | - | -

5 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 April 2024 | 17,132 | 17,132
Additions | 141 | 141
At 31 March 2025 | 17,273 | 17,273
Depreciation
At 1 April 2024 | 10,369 | 10,369
Charge for the year | 1,694 | 1,694
At 31 March 2025 | 12,063 | 12,063
Carrying amount
At 31 March 2025 | 5,210 | 5,210
At 31 March 2024 | 6,763 | 6,763

6 | Stocks

| 2025 £ | 2024 £
Work in progress | 4,646 | 4,860

Nine Four Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 11,574 | 5,642
| 11,574 | 5,642

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 2,437 | 2,549
Trade creditors |  | - | 1,080
Taxation and social security |  | 15,233 | 14,783
Other creditors |  | 4,389 | 2,928
|  | 22,059 | 21,340

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 236 | 2,682

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 2,437 | 2,549

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 236 | 2,682

Nine Four Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

10 | Related party transactions

Other transactions with directors

P Cripps had a loan with the company. At the balance sheet date the amount owed to P Cripps was £4,389 (2024: £2,928)