4OTC Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

1. General Information

4OTC Limited is a private company, limited by shares, incorporated in England & Wales on 3rd February 2020, registered number 12438405 . The registered office is 86-90 Paul Street, London, EC2A 4NE.

Mr Mark Price resigned as director on 23rd October 2026.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain items at fair value, and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements and believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible Fixed Assets are stated at cost (or deemed cost) or valuation less accumulated amortisation and accumulated impairment losses. Amortisation is provided on all Intangible fixed assets, at rates calculated to write off the cost or valuation less estimated residual value, of each asset over its expected useful life, as follows:

Domains - 10 years

Other intangibles – Revalued Annually from an Independent Source

Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in profit or loss or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and losses are recognised in profit or loss.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Straight Line Over 3 Years
Computer Equipment	Straight Line Over 3 Years

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4OTC Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Financial Instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instruments.

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 deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2.7. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.9. Pensions

The Company operates a defined contributions scheme for its employees and directors. The assets of the scheme are held separately from those of the Company in an independently administered fund. The contributions are recognised as an expense in the profit or loss when they fall due. Amounts not paid at the Balance Sheet date are included within other creditors.

2.10. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.11. Debtors

Trade and other 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.

2.12. Creditors

Trade and other 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.

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4OTC Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 6)

4. Intangible Assets

	Domains	Other Intangibles	Total
	£	£	£
Cost or Valuation
As at 1 April 2025	4,826	565,729	570,555
Revaluations	-	(110,399 )	(110,399 )

As at 31 March 2026	4,826	455,330	460,156

Amortisation
As at 1 April 2025	2,142	-	2,142
Provided during the period	483	-	483

As at 31 March 2026	2,625	-	2,625

Net Book Value
As at 31 March 2026	2,201	455,330	457,531

As at 1 April 2025	2,684	565,729	568,413

The -£110,399 revaluation decrease and the related deferred taxation charge decrease of -£27,600 have been recorded directly to the revaluation reserve account under Capital and Reserves.

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	804	7,773	8,577
Additions	-	3,219	3,219

As at 31 March 2026	804	10,992	11,796

Depreciation
As at 1 April 2025	804	3,707	4,511
Provided during the period	-	2,606	2,606

As at 31 March 2026	804	6,313	7,117

Net Book Value
As at 31 March 2026	-	4,679	4,679

As at 1 April 2025	-	4,066	4,066

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4OTC Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	164,749	75,698
Prepayments and accrued income	6,090	2,890

	170,839	78,588

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	6,509	51,953
Corporation tax	219,729	117,443
VAT	119,050	60,354
Other creditors	4,112	3,598
Accruals and deferred income	1,303	1,229
Directors' loan accounts	22,403	-

	373,106	234,577

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	-	22,403

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
10,000 Ordinary Equity Shares of £ 0.010 each	100	100
3,158 Ordinary Equity 'B' shares of £ 0.010 each	32	-

	132	100

10. Pension Commitments

The Company pays contributions into a defined contributions scheme for its employees and directors. The pension cost charge represents contributions payable by the Company into these schemes and amounted to £11,668 (2025: £7,495). Contributions of £2,311 (2025: £1,798) were payable at the reporting date within other creditors.

11. Directors Advances, Credits and Guarantees

Included within Creditors due within 1 Year are the following loans owed to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Alexis Atkinson	(22,403 )	-	-	-	(22,403 )

The above loan is unsecured, interest free, repayable on demand, and expected to be repaid within 1 year.

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4OTC Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

12. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	116,950	909,083
Profit for year	-	656,665

Revaluation in year	(82,799 )	-

Other comprehensive income for the year	(82,799 )	-

Total comprehensive income for the year	(82,799)	656,665

As at 31 March 2026	34,151	1,565,748

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		457,531		568,413
Tangible Assets	5		4,679		4,066

			462,210		572,479
CURRENT ASSETS
Debtors	6	170,839		78,588
Cash at bank and in hand		1,352,641		672,046

		1,523,480		750,634
Creditors: Amounts Falling Due Within One Year	7	(373,106 )		(234,577 )

NET CURRENT ASSETS (LIABILITIES)			1,150,374		516,057

TOTAL ASSETS LESS CURRENT LIABILITIES			1,612,584		1,088,536

Creditors: Amounts Falling Due After More Than One Year	8		-		(22,403 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(12,553 )		(40,000 )

NET ASSETS			1,600,031		1,026,133

CAPITAL AND RESERVES
Called up share capital	9		132		100
Revaluation reserve	12		34,151		116,950
Profit and Loss Account			1,565,748		909,083

SHAREHOLDERS' FUNDS			1,600,031		1,026,133