4 Pillars Financial Planning Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11609845 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

4 PILLARS FINANCIAL PLANNING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K T M Hartland

P S Ryan

G C Thomas

REGISTERED OFFICE:

2 Oakridge Office Park Southampton Road

Whaddon

Salisbury

SP5 3HT

REGISTERED NUMBER:

11609845 (England and Wales)

ACCOUNTANTS:

Fawcetts LLP

Chartered Accountants

Windover House

St. Ann Street

Salisbury

SP1 2DR

FIXED ASSETS

Intangible assets

4

306,109

398,477

Tangible assets

5

14,521

12,176

Investments

6

44,996

-

365,626

410,653

CURRENT ASSETS

Debtors

7

60,670

11,500

Cash at bank

33,129

84,057

93,799

95,557

CREDITORS

Amounts falling due within one year

8

311,223

434,183

NET CURRENT LIABILITIES

(217,424

)

(338,626

)

TOTAL ASSETS LESS CURRENT LIABILITIES

148,202

72,027

PROVISIONS FOR LIABILITIES

4,713

2,682

NET ASSETS

143,489

69,345

CAPITAL AND RESERVES

Called up share capital

9

1,000

Share premium

24,108

Fair value reserve

10

3,509

-

Retained earnings

114,872

44,237

SHAREHOLDERS' FUNDS

143,489

69,345

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

K T M Hartland - Director

1.	STATUTORY INFORMATION

4 Pillars Financial Planning 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.

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 as modified by the revaluation of certain assets.

The financial statements have been prepared on a going concern basis. The company is dependent upon the support of the directors who have indicated that they will introduce funds as required to meet the company's liabilities. The directors therefore consider that the going concern basis is appropriate. The financial statements do not contain any adjustments that might be necessary were the going concern basis to be no longer appropriate.

The financial statements are presented in Sterling (£) which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebate and value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

Investments are included at closing market value at the balance sheet date. Any fair value gains arising are not realised profits and therefore are transferred to a separately designated non-distributable profits reserve. Investment income is accounted for on an accruals basis.

Debtors

Debtors are measured at their recoverable amount.

Creditors and provisions

Creditors and provision are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

461,841

AMORTISATION

At 1 January 2025

63,364

Charge for year

92,368

At 31 December 2025

155,732

NET BOOK VALUE

At 31 December 2025

306,109

At 31 December 2024

398,477

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

15,883

Additions

6,308

At 31 December 2025

22,191

DEPRECIATION

At 1 January 2025

3,707

Charge for year

3,963

At 31 December 2025

7,670

NET BOOK VALUE

At 31 December 2025

14,521

At 31 December 2024

12,176

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

Additions

40,343

Revaluations

4,653

At 31 December 2025

44,996

NET BOOK VALUE

At 31 December 2025

44,996

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2025

4,653

Cost

40,343

44,996

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

60,670

11,500

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Taxation and social security

63,371

30,388

Other creditors

247,852

403,795

311,223

434,183

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

750

A Ordinary

£1

750

95

B Ordinary

£1

95

C Ordinary

£1

95

50

D Ordinary

£1

50

10

E Ordinary

£1

10

1,000

10.

RESERVES

Fair

value

reserve

£

Transfer

4,653

Deferred tax

(1,144

)

At 31 December 2025

3,509

The fair value reserve is used to record unrealised gains in the value of investments and losses to the extent that such a loss relates to a previous gain on the same asset. It is also used to record any corresponding deferred tax (charge)/credit on fair value changes in investments.

11.	RELATED PARTY DISCLOSURES

Creditors due within one year include £245,133 (2024 - £401,633) which is owed to the directors of the company.