REGISTERED NUMBER: 08372137 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 2025

FOR

FOUR ELMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs E Jackson

C Jackson

REGISTERED OFFICE:

13a High Street

Edenbridge

Kent

TN8 5AB

REGISTERED NUMBER:

08372137 (England and Wales)

ACCOUNTANTS:

Currie Accountancy Services

First Floor

13a High Street

Edenbridge

Kent

TN8 5AB

CURRENT ASSETS

Debtors: amounts falling due within one year

4

1,362

2,857

Debtors: amounts falling due after more than one year

4

294,611

287,343

Cash at bank

272,968

281,666

568,941

571,866

CREDITORS

Amounts falling due within one year

5

6,618

14,213

NET CURRENT ASSETS

562,323

557,653

TOTAL ASSETS LESS CURRENT LIABILITIES

562,323

557,653

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

562,321

557,651

SHAREHOLDERS' FUNDS

562,323

557,653

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5th April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 2nd January 2026 and were signed on its behalf by:

C Jackson - Director

1.	STATUTORY INFORMATION

Four Elms Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is the amount invoiced for services provided.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

1,362

2,857

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

294,611

287,343

Aggregate amounts

295,973

290,200

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

1,213

5,692

Other creditors

5,405

8,521

6,618

14,213

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The director, C Jackson owed the company £295,973 (2024 £290,200) at the year end. These loans are repayable over thirty years and interest is charged at a commercial rate of more than 3%. The balances are shown in debtors due in less than one year and more than one year as appropriate.