Registration number: 10850337

4 London Road Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

4 London Road Limited

Company Information

Chairman

D A Pope

Directors

M A Pope Mrs C Hardy

Registered office

12 The Spinney Forest Road Denmead Waterlooville Hampshire United Kingdom PO7 6AR

Accountants

MMO Limited Wellesley House 204 London Road Waterlooville Hampshire PO7 7AN

4 London Road Limited

(Registration number: 10850337)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	22,435	29,919
Current assets
Stocks	5	11,039	10,329
Debtors	6	56,469	72,671
Cash at bank and in hand		1,500	11,259
		69,008	94,259
Creditors: Amounts falling due within one year	7	3,070	74,454
Net current assets		72,078	168,713
Net assets		94,513	198,632
Capital and reserves
Called up share capital	8	1	1
Retained earnings		94,512	198,631
Shareholders' funds		94,513	198,632

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 April 2026 and signed on its behalf by:
 

4 London Road Limited

(Registration number: 10850337)
Balance Sheet as at 31 August 2025

......................................... Mrs C Hardy Director

......................................... D A Pope Chairman

4 London Road Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
12 The Spinney
Forest Road
Denmead
Waterlooville
Hampshire
PO7 6AR
United Kingdom

The principal place of business is:
4 London Road
Horndean
Waterlooville
Hants

These financial statements were authorised for issue by the Board on 14 April 2026.

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.

4 London Road Limited

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

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% written down value
Office equipment	25% written down value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

4 London Road Limited

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

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 10).

4 London Road Limited

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

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	156,895	156,895
At 31 August 2025	156,895	156,895
Depreciation
At 1 September 2024	126,976	126,976
Charge for the year	7,484	7,484
At 31 August 2025	134,460	134,460
Carrying amount
At 31 August 2025	22,435	22,435
At 31 August 2024	29,919	29,919

5

Stocks

	2025 £	2024 £
Other inventories	11,039	10,329

6

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties	10	39,825	42,535
Prepayments		6,695	5,302
Other debtors		9,949	24,834
		56,469	72,671

4 London Road Limited

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

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	5,258	-
Trade creditors		45,204	26,636
Taxation and social security		32,795	33,910
Accruals and deferred income		17,587	18,414
Other creditors		(103,914)	(153,414)
		(3,070)	(74,454)

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	5,258	-

10	Related party transactions

Summary of transactions with parent

Cummins and Pope Limited

Summary of transactions with associates

Inter company loan

Loans to related parties

4 London Road Limited

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

2025	Parent £	Associates £	Total £
At start of period	153,414	42,535	195,949
Repaid	(49,500)	(2,710)	(52,210)
At end of period	103,914	39,825	143,739

2024	Parent £	Associates £	Total £
At start of period	189,082	13,035	202,117
Advanced	-	29,500	29,500
Repaid	(35,668)	-	(35,668)
At end of period	153,414	42,535	195,949

11	Parent and ultimate parent undertaking

The company's immediate parent is Cummins and Pope Limited, incorporated in England.