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2021-05-01 2022-04-30 03341700 frs-bus:Original 1 2021-05-01 2022-04-30 03341700 frs-bus:Original frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 03341700
Four Seasons Solutions Limited
Financial Statements
For the Period 1 May 2022 to 30 June 2023
AM Taxation Limited
Church View Barn
Beech Tree Court
Whitchurch
Buckinghamshire
HP22 4JR
Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
In accordance with the engagement letter dated 13 August 2014, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at period ended 30 June 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
2nd October 2023
AM Taxation Limited
Church View Barn
Beech Tree Court
Whitchurch
Buckinghamshire
HP22 4JR
Page 1
Page 2
Balance Sheet
Registered number: 03341700
30 June 2023 30 April 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,903 4,120
Investment Properties 5 257,000 245,000
Investments 6 23,906 22,581
282,809 271,701
CURRENT ASSETS
Debtors 7 42,000 43,924
Cash at bank and in hand 799,186 524,327
841,186 568,251
Creditors: Amounts Falling Due Within One Year 8 (97,230 ) (85,115 )
NET CURRENT ASSETS (LIABILITIES) 743,956 483,136
TOTAL ASSETS LESS CURRENT LIABILITIES 1,026,765 754,837
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (21,202 ) (13,064 )
NET ASSETS 1,005,563 741,773
CAPITAL AND RESERVES
Called up share capital 11 100 100
Revaluation reserve 104,381 91,382
Profit and Loss Account 901,082 650,291
SHAREHOLDERS' FUNDS 1,005,563 741,773
Page 2
Page 3
For the period ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr T McCann
Director
2nd October 2023
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Four Seasons Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03341700 . The registered office is International House, 36 - 38 Cornhill, London, EC3V 3NG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention 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. Turnover
Turnover comprises the invoiced value of services supplied by the company to its customers.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 25% on a straight line basis
Computer Equipment 33% on a straight line basis
2.4. Investment Properties
Investment properties should not be subject to periodic charges for depreciation on the basis set out in SSAP 12, except for properties held on lease which should be depreciated on the basis set out in SSAP 12 at least over the period when the unexpired term is 20 years or less.

Investment properties are included in the balance sheet at their open market value.
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 May 2022 710 10,042 10,752
As at 30 June 2023 710 10,042 10,752
Depreciation
As at 1 May 2022 408 6,224 6,632
Provided during the period 146 2,071 2,217
As at 30 June 2023 554 8,295 8,849
Net Book Value
As at 30 June 2023 156 1,747 1,903
As at 1 May 2022 302 3,818 4,120
Cost or valuation as at 30 June 2023 represented by:
Fixtures & Fittings Computer Equipment Total
£ £ £
At cost 710 10,042 10,752
710 10,042 10,752
5. Investment Property
30 June 2023
£
Fair Value
As at 1 May 2022 245,000
Revaluations 12,000
As at 30 June 2023 257,000
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Page 6
6. Investments
Unlisted
£
Cost
As at 1 May 2022 22,581
Additions 326
Revaluations 999
As at 30 June 2023 23,906
Provision
As at 1 May 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 23,906
As at 1 May 2022 22,581
7. Debtors
30 June 2023 30 April 2022
£ £
Due within one year
Trade debtors 42,000 43,924
42,000 43,924
8. Creditors: Amounts Falling Due Within One Year
30 June 2023 30 April 2022
£ £
Other creditors 13,513 15,018
Taxation and social security 83,717 70,097
97,230 85,115
9. Deferred Taxation
The provision for deferred tax is made up as follows:
30 June 2023 30 April 2022
£ £
Other timing differences 21,202 13,064
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2022 13,064 13,064
Additions 8,138 8,138
Balance at 30 June 2023 21,202 21,202
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11. Share Capital
30 June 2023 30 April 2022
£ £
Allotted, Called up and fully paid 100 100
Page 7