Registration number: 11240547

Four Square Commercial N W Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 6

Four Square Commercial N W Limited

Company Information

Director

Mr R D Heaton

Registered office

Can Y Mor Llanaber Barmouth Gwynedd LL42 1AQ

Accountants

CBSL Accountants Limited Chartered Accountants Rowan House North 1 The Professional Quarter Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Four Square Commercial N W Limited

(Registration number: 11240547)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	498,661	498,661
Current assets
Debtors	5	2,577	2,545
Cash at bank and in hand		3,621	23,638
		6,198	26,183
Creditors: Amounts falling due within one year	6	(438,707)	(472,092)
Net current liabilities		(432,509)	(445,909)
Net assets		66,152	52,752
Capital and reserves
Called up share capital		1	1
Retained earnings		66,151	52,751
Shareholders' funds		66,152	52,752

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.

Director's 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 director acknowledges his 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.

Four Square Commercial N W Limited

(Registration number: 11240547)
Balance Sheet as at 31 March 2025

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 October 2025
 

Mr R D Heaton Director

Four Square Commercial N W Limited

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 & Wales.

The address of its registered office is:
Can Y Mor
Llanaber
Barmouth
Gwynedd
LL42 1AQ
Wales

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 for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Four Square Commercial N W Limited

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

4	Investment properties

	2025 £
At 1 April	498,661
At 31 March	498,661

In the opinion of the directors the open market valuation of the investment properties at the balance sheet date is not significantly dissimilar to the cost at which it is included.

5

Debtors

	2025 £	2024 £
Trade debtors	1,999	1,999
Prepayments	578	546
	2,577	2,545

Four Square Commercial N W Limited

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

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	1,571	2,793
Trade creditors		342	342
Amounts owed to group undertakings and undertakings in which the company has a participating interest	8	432,524	467,539
Taxation and social security		3,760	908
Accruals and deferred income		510	510
		438,707	472,092

7	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,571	2,793

8	Related party transactions

The ultimate controlling party is Four Square Holdings N W Limited due to its 100% interest in the issued share capital.

As at the year end date, the amount owed to Four Square Holdings N W Limited was £432,524 (2024 - £467,539) which is included in creditors.