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REGISTERED NUMBER: 12144788 (England and Wales)















4 SEASONS WORX LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2023






4 SEASONS WORX LIMITED (REGISTERED NUMBER: 12144788)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


4 SEASONS WORX LIMITED

Company Information
for the Year Ended 31 March 2023







DIRECTOR: N A Thomas





REGISTERED OFFICE: Little Weston
Weston Under Peynard
Ross-On-Wye
HR9 7PF





REGISTERED NUMBER: 12144788 (England and Wales)





ACCOUNTANTS: O'Brien & Partners
Accountants & Business Advisors
Highdale House
7 Centre Court
Treforest Industrial Estate
Pontypridd
Rhondda Cynon Taff
CF37 5YR

4 SEASONS WORX LIMITED (REGISTERED NUMBER: 12144788)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 7,800 9,000
Tangible assets 5 188,142 148,473
Investment property 6 - 196,881
195,942 354,354

CURRENT ASSETS
Debtors 7 187,537 189,503
Cash at bank 13,740 29,558
201,277 219,061
CREDITORS
Amounts falling due within one year 8 156,983 180,372
NET CURRENT ASSETS 44,294 38,689
TOTAL ASSETS LESS CURRENT
LIABILITIES

240,236

393,043

CREDITORS
Amounts falling due after more than one year 9 (23,333 ) (133,898 )

PROVISIONS FOR LIABILITIES (23,905 ) (13,391 )
NET ASSETS 192,998 245,754

CAPITAL AND RESERVES
Called up share capital 50 50
Retained earnings 192,948 245,704
SHAREHOLDERS' FUNDS 192,998 245,754

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

4 SEASONS WORX LIMITED (REGISTERED NUMBER: 12144788)

Balance Sheet - continued
31 March 2023


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 director and authorised for issue on 24 January 2024 and were signed by:





N A Thomas - Director


4 SEASONS WORX LIMITED (REGISTERED NUMBER: 12144788)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

4 Seasons Worx 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. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year 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 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.

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.

4 SEASONS WORX LIMITED (REGISTERED NUMBER: 12144788)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 12,000
AMORTISATION
At 1 April 2022 3,000
Charge for year 1,200
At 31 March 2023 4,200
NET BOOK VALUE
At 31 March 2023 7,800
At 31 March 2022 9,000

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2022 7,608 78,499 7,327 141,018 234,452
Additions - 14,390 956 59,570 74,916
At 31 March 2023 7,608 92,889 8,283 200,588 309,368
DEPRECIATION
At 1 April 2022 - 38,596 3,016 44,367 85,979
Charge for year - 11,868 1,609 21,770 35,247
At 31 March 2023 - 50,464 4,625 66,137 121,226
NET BOOK VALUE
At 31 March 2023 7,608 42,425 3,658 134,451 188,142
At 31 March 2022 7,608 39,903 4,311 96,651 148,473

4 SEASONS WORX LIMITED (REGISTERED NUMBER: 12144788)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2022 196,881
Disposals (196,881 )
At 31 March 2023 -
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 196,881

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 146,271 117,311
Amounts owed by group undertakings 1,000 -
Other debtors 40,266 72,192
187,537 189,503

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts - 7,929
Trade creditors 7,091 14,507
Taxation and social security 52,989 50,429
Other creditors 86,903 97,507
156,983 180,372

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans 23,333 33,333
Hire purchase contracts - 565
Other creditors - 100,000
23,333 133,898

10. SECURED DEBTS

The following secured debts are included within creditors:

31.3.23 31.3.22
£    £   
Hire purchase contracts - 8,494

11. ULTIMATE CONTROLLING PARTY

The controlling party is N A Thomas.