REGISTERED NUMBER: 07795642 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

4CM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S A Harris

Mrs J Jaques

REGISTERED OFFICE:

260 - 270 Butterfield

Great Marlings

Luton

Bedfordshire

LU2 8DL

REGISTERED NUMBER:

07795642 (England and Wales)

ACCOUNTANTS:

Foxley Kingham

Chartered Accountants

260 - 270 Butterfield

Great Marlings

Luton

Bedfordshire

LU2 8DL

FIXED ASSETS

Tangible assets

5

6,097

8,500

CURRENT ASSETS

Debtors

6

179,469

240,224

Cash at bank

43,850

96,721

223,319

336,945

CREDITORS

Amounts falling due within one year

7

69,938

123,317

NET CURRENT ASSETS

153,381

213,628

TOTAL ASSETS LESS CURRENT LIABILITIES

159,478

222,128

CREDITORS

Amounts falling due after more than one year

8

-

(4,163

)

PROVISIONS FOR LIABILITIES

(1,524

)

(2,125

)

NET ASSETS

157,954

215,840

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

157,854

215,740

SHAREHOLDERS' FUNDS

157,954

215,840

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

Mrs S A Harris - Director

Mrs J Jaques - Director

1.	STATUTORY INFORMATION

4CM Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 11 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

30,872

13,776

44,648

Additions

-

1,249

1,249

At 31 December 2025

30,872

15,025

45,897

DEPRECIATION

At 1 January 2025

30,872

5,276

36,148

Charge for year

-

3,652

3,652

At 31 December 2025

30,872

8,928

39,800

NET BOOK VALUE

At 31 December 2025

-

6,097

6,097

At 31 December 2024

-

8,500

8,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

145,813

161,666

Amounts owed by group undertakings

30,480

63,704

Other debtors

960

960

Prepayments and accrued income

2,216

13,894

179,469

240,224

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,165

10,000

Trade creditors

5,069

19,145

Corporation tax

4,964

27,330

Taxation and social security

9,961

11,099

VAT

39,478

46,020

Other creditors

4,936

6,323

Accruals and deferred income

1,365

3,400

69,938

123,317

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

-

4,163

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary Share Capital

£1

100

100

10.	ULTIMATE PARENT COMPANY

The company is a fully owned subsidiary of JJSH Holdings Limited.

The Registered office is:

260-270 Butterfield

Great Marlings

Luton

Bedfordshire

LU2 8DL

11.	ULTIMATE CONTROLLING PARTIES

The ultimate controlling parties of the company are Mrs S A Harris and Mrs J Jaques.