ACCOUNTS - Final Accounts preparation

Registered number: 09276080

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 27 DECEMBER 2025

	NINE HOSPITALITY 4 LIMITED


NINE HOSPITALITY 4 LIMITED

COMPANY INFORMATION

Directors	G S Chadha
	J K Chadha


Registered number	09276080


Registered office	Vivek House
	65-67 Clarendon Road
	Watford
	WD17 1DS


Accountants	Menzies LLP
	Chartered Accountants
	3000a Parkway
	Whiteley
	Hampshire
	PO15 7FX


NINE HOSPITALITY 4 LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 6


NINE HOSPITALITY 4 LIMITED REGISTERED NUMBER:09276080

STATEMENT OF FINANCIAL POSITION

AS AT 27 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		2,680		4,290
			2,680		4,290
Current assets
Debtors: amounts falling due within one year	5	287,552		281,985
Cash at bank and in hand		1,891		11,704
		289,443		293,689
Creditors: amounts falling due within one year	6	(285,939)		(280,341)
Net current assets			3,504		13,348
Total assets less current liabilities			6,184		17,638
Creditors: amounts falling due after more than one year	7		(21,766)		(29,924)

Net liabilities			(15,582)		(12,286)

Page 1


NINE HOSPITALITY 4 LIMITED REGISTERED NUMBER:09276080

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 27 DECEMBER 2025

		2025		2024
		£		£

Capital and reserves
Called up share capital	1	1
Profit and loss account	(15,583)	(12,287)
	(15,582)	(12,286)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

G S Chadha

Director

Date: 15 September 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2


NINE HOSPITALITY 4 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 DECEMBER 2025

1.	General information

Nine Hospitality 4 Limited is a private company limited by shares, incorporated in England and Wales. The company registration number and situation of the company's registered office can be found on the Company Information page.

During the current financial year, the company changed its financial reporting period. The current reporting period covers an 18 month period from 28 June 2024 to 27 December 2025, compared to 12 months ending 27 June 2024 for the previous period. This change was made to align the financial year end with the parent company.

As a result, the figures presented for the current period are not directly comparable with those of the previous period.
The presentation currency in the financial statements is GBP rounded to the nearest £1.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

At the year end the Company had net liabilities of £15,513 (2024 - £12,286). Of the £285,939 creditors due within one year, £117,105 is due to associated companies. The company has the continued support of these associated companies and so the directors continue to produce the accounts on a going concern basis.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3


NINE HOSPITALITY 4 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 DECEMBER 2025

2.Accounting policies (continued)

2.6

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance and straight line basis.

Depreciation is provided on the following basis:

Plant and machinery	-	25%	reducing balance
Fixtures and fittings	-	25%	reducing balance
Computer equipment	-	33%	straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position 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.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Page 4


NINE HOSPITALITY 4 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 DECEMBER 2025

2.Accounting policies (continued)

2.9

Financial instruments (continued)

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 the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Employees

The average monthly number of employees, including the directors, was 2 (2024 - 2).

4.	Tangible fixed assets

	Plant and machinery	Fixtures and fittings	Computer equipment	Total
	£	£	£	£
Cost or valuation
At 28 December 2024	179	49,396	26,771	76,346
At 27 December 2025	179	49,396	26,771	76,346
Depreciation
At 28 December 2024	166	45,119	26,771	72,056
Charge for the year on owned assets	5	1,605	-	1,610
At 27 December 2025	171	46,724	26,771	73,666
Net book value
At 27 December 2025	8	2,672	-	2,680
At 27 December 2024	13	4,277	-	4,290

Debtors

Page 5


NINE HOSPITALITY 4 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 DECEMBER 2025

					2025	2024
					£	£


Other debtors	287,552	281,985
	287,552	281,985

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	5,000	5,000
Trade creditors	159,999	162,521
Other creditors	117,105	108,985
Accruals and deferred income	3,835	3,835
	285,939	280,341

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	21,766	29,924
	21,766	29,924

Bank loans are unsecured and provided at a fixed interest rate of 2.5%.

Related party transactions

Included within other debtors is a balance of £268,508 (2024 - £262,301) owed by companies which the director has an interest in, either as a director, or participator, with which transactions have taken place.

Included within other creditors is a balance of £117,105 (2024 - £108,985 ) owed to companies which the director has an interest in, either as a director, or participator, with which transactions have taken place.

9.	Controlling party

The directors consider G S Chadha to be the ultimate controlling party.

Page 6