REGISTERED NUMBER: 16426769 (England and Wales)

Financial Statements

for the Period 2 May 2025 to 31 December 2025

for

4POS Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B Hovenga

R Thomann

REGISTERED OFFICE:

Liverpool Science Park

131 Mount Pleasant

Liverpool

L3 5TF

REGISTERED NUMBER:

16426769 (England and Wales)

AUDITORS:

Try Lunn & Co

Chartered Accountants and Registered Auditors

Roland House

Princes Dock Street

Hull

HU1 2LD

FIXED ASSETS

Tangible assets

4

1,492

CURRENT ASSETS

Debtors

5

193,906

CREDITORS

Amounts falling due within one year

6

193,586

NET CURRENT ASSETS

320

TOTAL ASSETS LESS CURRENT LIABILITIES

1,812

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

8

1,811

SHAREHOLDERS' FUNDS

1,812

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 26 October 2026 and were signed on its behalf by:

R Thomann - Director

B Hovenga - Director

1.	STATUTORY INFORMATION

4POS 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.

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.

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 comprises revenue recognised by the company in respect of management fees charged to the parent company for provision of services. The turnover is based on costs incurred in providing services plus an agreed mark up.

Tangible fixed assets

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

Computer equipment - 33% straight line

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

1,790

At 31 December 2025

1,790

DEPRECIATION

Charge for period

298

At 31 December 2025

298

NET BOOK VALUE

At 31 December 2025

1,492

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

153,670

Other debtors

40,236

193,906

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

502

Amounts owed to group undertakings

187,912

Taxation and social security

75

Other creditors

5,097

193,586

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

£1

1

1 Ordinary share of £1 was allotted and fully paid for cash at par during the period.

8.

RESERVES

Retained

earnings

£

Profit for the period

1,811

At 31 December 2025

1,811

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Simon Moss FCCA (Senior Statutory Auditor)

for and on behalf of Try Lunn & Co

10.	RELATED PARTY DISCLOSURES

During the year £100 was loaned to 4POS Limited by Pan Oston Holding BV. At 31 December 2025 4POS Limited owed Pan Oston Holding BV £100.This loan is interest free and repayable on demand.

During the year £476,099 was loaned to 4POS Limited by Pan Oston BV for working capital. The company repaid £134,618 during the year. Also during the year 4POS Limited invoiced Pan Oston BV £153,670 for management fees. At 31 December 2025 4POS Limited owed Pan Oston BV £187,812.

During the year 4POS Limited invoiced 4POS AG £153,670 for management fees, a company under common control. At 31 December 2025 4POS AG owed 4POS Limited £153,670.

11.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company is Pan Oston Holding B.V.

There is no overall controlling party.