Company No: 07729919 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	2,815		0
		2,815		0
Current assets
Debtors	5	462		444
Cash at bank and in hand		11,596		3,471
		12,058		3,915
Creditors: amounts falling due within one year	6	( 209,631)		( 207,920)
Net current liabilities		(197,573)		(204,005)
Total assets less current liabilities		(194,758)		(204,005)
Net liabilities		( 194,758)		( 204,005)
Capital and reserves
Called-up share capital		1		1
Profit and loss account		( 194,759 )		( 204,006 )
Total shareholder's deficit		( 194,758)		( 204,005)

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.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of 604 Limited (registered number: 07729919) were approved and authorised for issue by the Director on 05 May 2026. They were signed on its behalf by:

M G Wemms Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

604 Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom. The principal place of business is 55 Canford Cliffs Road, Poole, Dorset, BH13 7AQ.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £194,758. The Company is supported through loans from the director. The director has confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the director will continue to support the Company. Given the current position, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Revenue from rental income is recognised on receipt.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Fixtures and fittings

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 September 2024	27,600		27,600
At 31 August 2025	27,600		27,600
Accumulated amortisation
At 01 September 2024	27,600		27,600
At 31 August 2025	27,600		27,600
Net book value
At 31 August 2025	0		0
At 31 August 2024	0		0

4. Tangible assets

	Fixtures and fittings		Total
	£		£
Cost
At 01 September 2024	35,386		35,386
Additions	3,372		3,372
At 31 August 2025	38,758		38,758
Accumulated depreciation
At 01 September 2024	35,386		35,386
Charge for the financial year	557		557
At 31 August 2025	35,943		35,943
Net book value
At 31 August 2025	2,815		2,815
At 31 August 2024	0		0

5. Debtors

	2025		2024
	£		£
Trade debtors	20		0
Prepayments	442		444
	462		444

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to director	205,095		205,094
Accruals	4,536		2,400
Other creditors	0		426
	209,631		207,920

7. Related party transactions

Other related party transactions

The company's rental properties are owned personally by one of the directors, M G Wemms. the company pays rent of £28,600 (2024 - £27,600) at market value for use of these properties for rental purposes.