REGISTERED NUMBER: 11130549 (England and Wales)

4M DEVELOPMENTS LTD.

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

9,392

13,501

Investment property

5

2,623,000

1,955,713

2,632,392

1,969,214

CURRENT ASSETS

Debtors

6

2,318

44,197

Cash at bank

17,023

1,721

19,341

45,918

CREDITORS

Amounts falling due within one year

7

1,187,821

808,905

NET CURRENT LIABILITIES

(1,168,480

)

(762,987

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,463,912

1,206,227

CREDITORS

Amounts falling due after more than one year

8

(1,501,076

)

(1,230,285

)

PROVISIONS FOR LIABILITIES

(15,793

)

(16,112

)

NET LIABILITIES

(52,957

)

(40,170

)

CAPITAL AND RESERVES

Called up share capital

10

1

1

Revaluation reserve

11

67,328

68,687

Retained earnings

11

(120,286

)

(108,858

)

SHAREHOLDERS' FUNDS

(52,957

)

(40,170

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2025 and were signed by:

M E Tyers - Director

1.	STATUTORY INFORMATION

4m Developments Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11130549

Registered office:

2nd Floor, One Hobbs House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

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 as modified by the revaluation of certain assets.

Turnover

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

Revenues are recognised when the leasehold properties are occupied by tenants.

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 etc

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in the fair value is recognised as profit or loss.

Although the Companies Act require the systematic annual depreciation of fixed assets, the director is of the opinion that the policy of not providing depreciation is necessary in order for the financial statements to give a true and fair view, since the current value of properties, and changes to that value, are of primary importance rather than a calculation of systematic annual depreciation. Depreciation is only one of the many factors reflected in the annual valuation and the amount that might otherwise have been included cannot be separately identified or quantified.

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.

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.

Going concern

The Financial Statements have been prepared on a going concern basis, as the director has confirmed that funds will continue to be made available for the company to meet its day to day commitments for the foreseeable future. The financial statements do not include any adjustments that may result from the withdrawal of this support and the director is of the opinion that the going concern basis is therefore appropriate to the preparation of these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

26,017

Additions

449

At 31 January 2025

26,466

DEPRECIATION

At 1 February 2024

12,516

Charge for year

4,558

At 31 January 2025

17,074

NET BOOK VALUE

At 31 January 2025

9,392

At 31 January 2024

13,501

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

1,955,713

Additions

668,965

Revaluations

(1,678

)

At 31 January 2025

2,623,000

NET BOOK VALUE

At 31 January 2025

2,623,000

At 31 January 2024

1,955,713

Fair value at 31 January 2025 is represented by:

£

Valuation in 2025

(1,678

)

Cost

2,624,678

2,623,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,318

44,197

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

1,187,821

808,905

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,501,076

1,230,285

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more than 5 years

1,501,076

1,230,285

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,501,076

1,230,285

The Bank Loans are secured by way of a fixed charge over the individual properties to which they relate.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Ordinary Shares

0.0001p

1

1

11.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 February 2024

(108,858

)

68,687

(40,171

)

Deficit for the year

(11,428

)

(11,428

)

Revaluation during the year

-

(1,359

)

(1,359

)

At 31 January 2025

(120,286

)

67,328

(52,958

)

12.	RELATED PARTY DISCLOSURES

At the balance sheet date, included within creditors, amounts falling due within one year, is an amount of £1,167,011 (2024: £804,529) owed to the Director Mr M Tyers. This amount is unsecured, interest free and repayable on demand.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M E Tyers.