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The given question asks us to identify which option is not correctly matched in terms of approximate conversions.
Option 1 states that 4 imperial gallons is approximately equal to 18.18 litres. This conversion is correct as 1 imperial gallon is approximately equal to 4.54609 litres.
Option 2 states that 4 pounds is approximately equal to 1.81 kilograms. This conversion is also correct as 1 pound is approximately equal to 0.45359237 kilograms.
Option 3 states that 30 pounds per square inch is approximately equal to 2.07 kilograms per square centimeter. This conversion is correct as 1 pound per square inch is approximately equal to 0.070307 kilogram per square centimeter.
Option 4 states that 5 hectares is approximately equal to 18.35 acres. This is not correct as 1 hectare is equal to approximately 2.47105 acres. Therefore, the correct answer is option 4.
In conclusion, the given answer is correct.