Company registration number 07052788 (England and Wales)
FOUR DAUGHTERS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
FOUR DAUGHTERS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
FOUR DAUGHTERS LIMITED
BALANCE SHEET
AS AT 31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
4,786,515
5,386,876
Investments
4
36,450,893
34,592,274
41,237,408
39,979,150
Current assets
Debtors
5
6,304,758
6,433,542
Investments
6
4,163,900
6,402,929
Cash at bank and in hand
1,189,205
507,331
11,657,863
13,343,802
Creditors: amounts falling due within one year
7
(9,598,163)
(11,936,384)
Net current assets
2,059,700
1,407,418
Total assets less current liabilities
43,297,108
41,386,568
Creditors: amounts falling due after more than one year
8
(28,805,835)
(28,885,845)
Provisions for liabilities
(869,461)
(454,207)
Net assets
13,621,812
12,046,516
Capital and reserves
Called up share capital
4
4
Revaluation reserve
9
4,747,923
3,238,278
Profit and loss reserves
8,873,885
8,808,234
Total equity
13,621,812
12,046,516
FOUR DAUGHTERS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2025
31 October 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The financial statements were approved by the board of directors and authorised for issue on 21 July 2026 and are signed on its behalf by:
E Mond
Director
Company registration number 07052788 (England and Wales)
FOUR DAUGHTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Four Daughters Limited is a private company limited by shares incorporated in England and Wales. The registered office is 15 Eton Garages, Lambolle Place, London, NW3 4PE.

1.1
Accounting convention

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 a mounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for investment property rentals, ground rents and the receipt of commission.

1.3
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.4
Fixed asset investments

Interests in associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.5
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 the contractual provisions of the instrument.

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.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

FOUR DAUGHTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

1.7
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.9
Joint arrangements
The company accounts for its interest in any investment properties which are jointly owned with other parties. The financial statements include the income, expenditure, assets and liabilities in respect of such properties based upon the company's interest in those properties.
2
Employees

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

2025
2024
Number
Number
Total
4
4
3
Investment property
2025
£
Fair value
At 1 November 2024
5,386,876
Disposals
(808,623)
Revaluations
208,262
At 31 October 2025
4,786,515

The fair value of the investment properties have been arrived at on the basis of valuations carried out by the directors and property advisors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

FOUR DAUGHTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
4
Fixed asset investments
2025
2024
£
£
Investments
32,365,949
30,507,330
Loans
4,084,944
4,084,944
36,450,893
34,592,274
Movements in fixed asset investments
Shares in participating interests
Loans to participating interests
Other investments other than loans
Total
£
£
£
£
Cost or valuation
At 1 November 2024
7,521,928
4,084,944
22,985,402
34,592,274
Additions
210,486
-
8,325,399
8,535,885
Valuation changes
(117,285)
-
1,674,459
1,557,174
Disposals
(758,277)
-
(7,476,163)
(8,234,440)
At 31 October 2025
6,856,852
4,084,944
25,509,097
36,450,893
Carrying amount
At 31 October 2025
6,856,852
4,084,944
25,509,097
36,450,893
At 31 October 2024
7,521,928
4,084,944
22,985,402
34,592,274
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
5,582,245
5,640,996
Other debtors
722,513
792,546
6,304,758
6,433,542
6
Current asset investments
2025
2024
£
£
Other investments
4,163,900
6,402,929
FOUR DAUGHTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
9,116,429
11,279,558
Taxation and social security
-
0
5,279
Other creditors
481,734
651,547
9,598,163
11,936,384
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
28,805,835
28,885,845
9
Revaluation reserve
2025
2024
£
£
At the beginning of the year
3,238,278
2,559,393
Deferred tax on revaluation of tangible assets
(415,254)
(222,023)
Fair value adjustment to investments
1,924,899
900,908
At the end of the year
4,747,923
3,238,278
10
Related party transactions

Creditors falling due in less than one year include s an interest free loan of £128,922 (2024: £195,705) from a director of the company.

Creditors falling due after more than one year include s interest free loans from directors of the company of £28,805,835 (2024: £28,885,845).

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