Four All Saints Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06918176

Four All Saints Ltd

Filleted Unaudited Financial Statements

5 April 2025

Four All Saints Ltd

Statement of Financial Position

5 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		33,551	41,940

Current assets

Stocks		10,000	15,000
Debtors	7	25,971	24,585
Cash at bank and in hand		10,677	3,815
		--------	--------
		46,648	43,400

Creditors: amounts falling due within one year	8	74,567		59,098
		--------		--------
Net current liabilities			27,919	15,698
			--------	--------
Total assets less current liabilities			5,632	26,242

Creditors: amounts falling due after more than one year	9		50,276	63,132

Provisions

Taxation including deferred tax	10	( 11,760)	( 12,569)
		--------	--------
Net liabilities		( 32,884)	( 24,321)
		--------	--------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	( 33,884)	( 25,321)
	--------	--------
Shareholders deficit	( 32,884)	( 24,321)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Four All Saints Ltd

Statement of Financial Position (continued)

5 April 2025

These financial statements were approved by the board of directors and authorised for issue on 12 December 2025 , and are signed on behalf of the board by:

Miss N Togneri
Director

Company registration number: 06918176

Four All Saints Ltd

Notes to the Financial Statements

Year ended 5 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4th Floor, 58-59 Great Marlborough Street, London, W1F 7JY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

The turnover shown in the profit and loss account represents amounts invoiced during the period, in respect of the principal activity.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on a discounted/an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold Property	-	20% reducing balance
Fixtures and Fittings	-	20% reducing balance
Equipment	-	20% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tax on loss

Major components of tax expense/(income)

	2025	2024
	£	£

Deferred tax:

Origination and reversal of timing differences	2,632	( 19,446)
	-------	--------
Tax on loss	2,632	( 19,446)
	-------	--------

Reconciliation of tax expense/(income)

The tax assessed on the loss on ordinary activities for the year is higher than (2024: higher than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

	2025	2024
	£	£
Loss on ordinary activities before taxation	( 5,931)	( 32,557)
	-------	--------
Loss on ordinary activities by rate of tax	340	( 30,232)
Effect of expenses not deductible for tax purposes	195	41
Effect of capital allowances and depreciation	2,097	10,745
	-------	--------
Tax on loss	2,632	( 19,446)
	-------	--------

6. Tangible assets

	Land and buildings	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 6 April 2024 and 5 April 2025	10,706	4,260	59,615	74,581
	--------	-------	--------	--------
Depreciation
At 6 April 2024	5,224	2,319	25,098	32,641
Charge for the year	1,097	389	6,903	8,389
	--------	-------	--------	--------
At 5 April 2025	6,321	2,708	32,001	41,030
	--------	-------	--------	--------
Carrying amount
At 5 April 2025	4,385	1,552	27,614	33,551
	--------	-------	--------	--------
At 5 April 2024	5,482	1,941	34,517	41,940
	--------	-------	--------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	20,711	13,227
Other debtors	5,260	11,358
	--------	--------
	25,971	24,585
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	28,051	19,210
Corporation tax	5,441	5,428
Social security and other taxes	2,154	102
Other creditors	38,921	34,358
	--------	--------
	74,567	59,098
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	50,276	63,132
	--------	--------

10. Provisions

	Deferred tax
	£
At 6 April 2024	( 12,569)
Additions	809
	--------
At 5 April 2025	( 11,760)
	--------

11. Related party transactions

The company was under the control of Miss N Togneri throughout the period under review. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.