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REGISTERED NUMBER: 12190677 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

FOUR SQUARES INVESTMENTS LIMITED

FOUR SQUARES INVESTMENTS LIMITED (REGISTERED NUMBER: 12190677) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| FOUR SQUARES INVESTMENTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | J Jenkins

| REGISTERED OFFICE: | 2nd Floor, Medway Bridge House

| 1 - 8 Fairmeadow

| Maidstone

| Kent

| ME14 1JP

| REGISTERED NUMBER: | 12190677 (England and Wales)

| ACCOUNTANTS: | Crowe U.K. LLP

| 2nd Floor

| Medway Bridge House

| 1-8 Fairmeadow

| Maidstone

| Kent

| ME14 1JP

FOUR SQUARES INVESTMENTS LIMITED (REGISTERED NUMBER: 12190677) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 150,493 |  | - |  |

Investments | 5 | 52,882,441 |  | 49,239,300 |  |

Cash at bank and in hand | 11,488,126 |  | 599,172 |  |

64,521,060 |  | 49,838,472 |  |

CREDITORS

Amounts falling due within one year | 6 | 40,460,384 |  | 37,772,576 |  |

NET CURRENT ASSETS | 24,060,676 |  | 12,065,896 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 24,060,676 |  | 12,065,896 |  |

PROVISIONS FOR LIABILITIES | 7 | 3,680,535 |  | 2,087,429 |  |

NET ASSETS | 20,380,141 |  | 9,978,467 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Other reserves | 10,870,002 |  | 6,121,624 |  |

Retained earnings | 9,510,138 |  | 3,856,842 |  |

20,380,141 |  | 9,978,467 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 21 January 2026 and were signed by:

J Jenkins - Director

FOUR SQUARES INVESTMENTS LIMITED (REGISTERED NUMBER: 12190677) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Four Squares Investments 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.

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.

| Going concern

| Accounting standards require the director to consider the appropriateness of the going concern basis when preparing the financial statements. The director confirms that he considers that the going concern basis remains appropriate. The director believes that the company has sufficient resources to continue in operational existence for the foreseeable future, due to the positive reserves and net current assets noted on the balance sheet and the liquidity of the investment portfolio.

| Thus he continues to adopt the going concern basis of accounting in preparing the annual financial statements.

| Turnover

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

| Turnover comprises the value of dividends receivable by the company. Dividends receivable by the company are recognised when the company has the right to receive them.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rates determined under the contract.

| 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.

FOUR SQUARES INVESTMENTS LIMITED (REGISTERED NUMBER: 12190677) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Exchange differences resulting from the translation of financial statements in functional currency to presentation currency are recognised in the income statement.

| Investments

| Investments in listed investments are generally equity investments in publicly quoted equities. Investments are initially recorded at fair value with changes in fair value recorded in the profit and loss. The listed investments are traded on active markets and therefore the fair value is calculated based on the quoted price (the current bid price) for an identical asset.

| Debtors

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Finance costs

| Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

| Interest income

| Interest income is recognised in the profit and loss account using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

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

FOUR SQUARES INVESTMENTS LIMITED (REGISTERED NUMBER: 12190677) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 150,493 |  | - |  |

5. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Listed investments | 52,882,441 |  | 49,239,300 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | - |  | 126,685 |  |

| Other creditors | 40,460,384 |  | 37,645,891 |  |

40,460,384 |  | 37,772,576 |  |

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 3,680,535 |  | 2,087,429 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 2,087,429 |  |

| Charge to Income Statement during year | 1,593,106 |  |

| Balance at 30 September 2025 | 3,680,535 |  |

8. | RELATED PARTY DISCLOSURES

| As at the balance sheet date, there was an amount owed to the director of £40,443,228 (2024: £37,630,391) included in creditors due within one year, with no repayment terms attached. Interest is being charged at base rate plus 3%, with a charge included in the profit and loss account of £2,812,837 (2024: £2,862,022).