IRIS Accounts Production v25.4.0.155 15914379 director 23.8.24 31.8.25 31.8.25 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15914379 2024-08-22 15914379 2025-08-31 15914379 2024-08-23 2025-08-31 15914379 2024-08-22 15914379 ns15:EnglandWales 2024-08-23 2025-08-31 15914379 ns14:PoundSterling 2024-08-23 2025-08-31 15914379 ns10:Director1 2024-08-23 2025-08-31 15914379 ns10:PrivateLimitedCompanyLtd 2024-08-23 2025-08-31 15914379 ns10:SmallEntities 2024-08-23 2025-08-31 15914379 ns10:AuditExempt-NoAccountantsReport 2024-08-23 2025-08-31 15914379 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-23 2025-08-31 15914379 ns10:SmallCompaniesRegimeForAccounts 2024-08-23 2025-08-31 15914379 ns10:FullAccounts 2024-08-23 2025-08-31 15914379 ns10:RegisteredOffice 2024-08-23 2025-08-31 15914379 ns5:CurrentFinancialInstruments 2025-08-31 15914379 ns5:ShareCapital 2025-08-31 15914379 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 15914379 ns5:PlantMachinery 2024-08-23 2025-08-31 15914379 ns5:PlantMachinery 2025-08-31 15914379 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 15914379 ns10:Director1 1 2024-08-22 15914379 ns10:Director1 1 2024-08-23 2025-08-31 15914379 ns10:Director1 1 2025-08-31

REGISTERED NUMBER: 15914379 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 23 AUGUST 2024 TO 31 AUGUST 2025

FOR

4TH SQUARE LTD

| 4TH SQUARE LTD (REGISTERED NUMBER: 15914379) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 23 AUGUST 2024 TO 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| 4TH SQUARE LTD |

COMPANY INFORMATION

FOR THE PERIOD 23 AUGUST 2024 TO 31 AUGUST 2025

| DIRECTOR: | W J Tibble

| REGISTERED OFFICE: | 10 The Parks

| Minehead

| TA24 8BS

| REGISTERED NUMBER: | 15914379 (England and Wales)

| ACCOUNTANTS: | Numera Partners LLP

| 4th Floor

| Charles House

| 108-110 Finchley Road

| London

| NW3 5JJ

| 4TH SQUARE LTD (REGISTERED NUMBER: 15914379) |

BALANCE SHEET

31 AUGUST 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 2,691 |  |

| CURRENT ASSETS

| Debtors | 5 | 2,598 |  |  |

| Cash at bank | 2,298 |  |  |

4,896 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 7,565 |  |

| NET CURRENT LIABILITIES | (2,669 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 22 |  |

| CAPITAL AND RESERVES

| Called up share capital | 1 |  |

| Retained earnings | 21 |  |

22 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 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 1 May 2026 and were signed by:

W J Tibble - Director

| 4TH SQUARE LTD (REGISTERED NUMBER: 15914379) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 23 AUGUST 2024 TO 31 AUGUST 2025

1. | STATUTORY INFORMATION

| 4th Square Ltd 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 (£) and rounded to the nearest £.

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

| The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern. There is sufficient funding in place to support the ongoing development.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilites that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revisions affects both current and future periods.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost

| Taxation

| Taxation for the period 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.

| Financial instruments

| The company has elected to apply the provisions of section 11 'basic financial instruments' and section 12 'other financial instruments issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to contractual provisions of the instruments.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 4TH SQUARE LTD (REGISTERED NUMBER: 15914379) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 23 AUGUST 2024 TO 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Basic Financial instruments

| Basic financial instruments, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairments at each reporting date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the assets original effective interest rate. The impairment loss is recognised in the profit or loss.

| If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| Derecognition of financial assets

| Financial assets are recognised only when the contractual rights to the cashflows form the asset expire of are settled, or when the company transfers the financial assets and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 4,037 |  |

| At 31 August 2025 | 4,037 |  |

| DEPRECIATION

| Charge for period | 1,346 |  |

| At 31 August 2025 | 1,346 |  |

| NET BOOK VALUE

| At 31 August 2025 | 2,691 |  |

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

£ |

| Other debtors | 2,598 |  |

| 4TH SQUARE LTD (REGISTERED NUMBER: 15914379) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 23 AUGUST 2024 TO 31 AUGUST 2025

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

£ |

| Bank loans and overdrafts | 1,001 |  |

| Taxation and social security | 2,424 |  |

| Other creditors | 4,140 |  |

7,565 |  |

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 31 August 2025:

£ |

| W J Tibble |

| Balance outstanding at start of period | - |  |

| Amounts advanced | 9,310 |  |

| Amounts repaid | (6,712 | ) |

| Amounts written off | - |  |

| Amounts waived | - |  |

| Balance outstanding at end of period | 2,598 |  |