These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

CAD4 Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 36 Frederick Place, Brighton, BN1 4EA.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

These financial statements are prepared on the going concern basistrue. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future. The company is dependant upon continued financial support from its parent company and the directors are satisfied that this support will be forthcoming for the foreseeable future.

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.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The average monthly number of persons (including directors) employed by the company during the year was:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Since the year end the directors have reassessed the recoverability of the loan made to a third party to finance the planning stages of a specific development project.

Given the lack of funding and valuations and appraisals that provide no justification for proceeding with the land purchase contract, and with no visible executable route to recovering the company's loan to date, the directors believe it is prudent and correct to make an impairment provision in 2025.  The outstanding loan is currently £742,604 including a £200,000 deposit held on behalf of the landowners which is returnable to the company if the purchase does not proceed.

The company has control over any further expenditure on the project via a veto/non approval of proposed expenditure budgets. Although no new expenditure is anticipated, there may be additional costs payable during 2026 which cannot currently be quantified and some of this expenditure may relate to 2025.

The company's ultimate parent company is Croudace Trading Group Limited, a company registered in England & Wales whose registered office is 36 Frederick Place, Brighton, BN1 4EA.

Croudace Trading Group Limited prepare consolidated accounts for internal use only and these are not publicly available.

In common with many businesses of our size and nature we use our auditor to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.