Company registration number 04963901 (England and Wales)
4CCP HOLDING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 NOVEMBER 2024
PAGES FOR FILING WITH REGISTRAR
4CCP HOLDING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
4CCP HOLDING LIMITED
BALANCE SHEET
AS AT
29 NOVEMBER 2024
29 November 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Investments
4
151,310
151,310
Current assets
Debtors
5
40,622
78,900
Cash at bank and in hand
12,808
7,427
53,430
86,327
Creditors: amounts falling due within one year
6
(64,118)
(60,724)
Net current (liabilities)/assets
(10,688)
25,603
Total assets less current liabilities
140,622
176,913
Creditors: amounts falling due after more than one year
7
(92,969)
(165,582)
Net assets
47,653
11,331
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
47,652
11,330
Total equity
47,653
11,331

For the financial year ended 29 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 21 November 2025
Mr E P X Mancion
Director
Company registration number 04963901 (England and Wales)
4CCP HOLDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 NOVEMBER 2024
- 2 -
1
Accounting policies
Company information

4CCP Holding Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2nd Floor, Hygeia House, 66 College Road, Harrow, Middlesex, United Kingdom, HA1 1BE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

4CCP HOLDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 NOVEMBER 2024
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the year are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised where the revision affects only that year, or in the year of the revision and future years where the revision affects both current and future years.

4CCP HOLDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 NOVEMBER 2024
- 4 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
4
Fixed asset investments
2024
2023
£
£
Other investments other than loans
151,310
151,310
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
30,430
32,776
Other debtors
10,192
46,124
40,622
78,900
6
Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings
4,575
4,575
Other creditors
59,543
56,149
64,118
60,724
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
92,969
165,582
4CCP HOLDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 NOVEMBER 2024
- 5 -
8
Related party transactions

A t the year end, an amount of £4,575 (20 2 3: £4,575) was payable to Veg 'n' table, a company incorporated in Mauritius, in which 4CCP Holding Limited has a 75% shareholding. This balance is included in 'other creditors' due within one year.

At the year end, an amount of £5 1,890 (20 2 3: £4 8,496) was payable to Marcatus QED Inc, a company incorporated in Canada. This balance is included in 'other creditors' due within one year.

At the year end, an amount of £4,213 (20 2 3: £4,213) was payable to Marcatus QED Europe, a company incorporated in England and Wales. This balance is included in 'other creditors' due within one year.

A t the year end, an amount of £30,430 (20 2 3: £3 2,7 76) was due from Coco Real Estate Investments Inc a company incorporated in Canada, in which 4CCP Holding Limited has a 8% shareholding. This is an interest free loan and is included in debtors due within one year.

A t the year end, an amount of £10,192 (2023: £40,935) was due from 4043715 Canada Inc, a company incorporated in Canada in which 4CCP Holding Limited has a 10% shareholding. This is an interest free loan and is included in debtors due within one year.

9
Directors' transactions

At the year end, the director Mr E P X Mancion had a credit balance on his director's current account of £92,969 (20 2 3: £1 6 5,582). This balance is included in other creditors falling due more than one year.

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