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

The members have not required the company to obtain an audit of its financial statements for the period 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

4US Holding Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 40 Chilfrome Close, Poole, Dorset, BH17 9WE.

The company was incorporated on 3 December 2024.

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 company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

The financial statements have been prepared on a going concern basis. At the balance sheet date there were net current liabilities of €4,135,385. However creditors falling due within one year include loans of €3,351,136 from the shareholders. As stated in note 5 to these financial statements, whilst these loans have no set date for repayment, the shareholders have confirmed that they will not be seeking repayment of all or part of the loan unless the company has sufficient cash resources to enable it to make such repayments whilst still being able to meet its financial commitments as they fall due.true

Creditors falling due within one year also include other short term loans of €783,179 owing to related companies and the directors consider that, whilst these loans have no set date for repayment, these companies will not require repayments of all or part of the loans unless 4US Holding Ltd has sufficient cash resources to enable such repayments to be made.

Accordingly the directors consider the going concern basis to be appropriate.

Interests in subsidiaries, 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.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

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

Current tax is recognised on taxable profit for the current and, where not previously recognised, past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Transactions in currencies other than euro 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.

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 liabilities 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 revision affects both current and future periods.

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

The balance sheet carrying value of investments in group undertakings is based upon a detailed review of the latest available financial statements of the relevant companies and upon any information available to the directors which may lead them to believe that the net assets of these undertakings will realise less than their balance sheet carrying value within those financial statements. If, however, the net assets were to realise less than these estimates this could potentially generate a material loss on disposal depending upon the circumstances of any future sale.

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

None of the shares in investments are publicly traded. The company received no dividends or other distributions recognised as income from its subsidiary companies during the current period.

The company has not disclosed summarised financial information about the investments in its subsidiary companies on the grounds that it is exempt from preparing consolidated financial statements.

The other loans are unsecured interest free and with no set date for repayment.