F4B Commercial Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08076429

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,513		4,391

			3,513		4,391
CURRENT ASSETS
Stocks		-		232,240
Debtors	5	684,475		510,163
Cash at bank and in hand		1,823		22,127

		686,298		764,530
Creditors: Amounts Falling Due Within One Year	6	(252,705 )		(286,689 )

NET CURRENT ASSETS (LIABILITIES)			433,593		477,841

TOTAL ASSETS LESS CURRENT LIABILITIES			437,106		482,232

Creditors: Amounts Falling Due After More Than One Year	7		(75,000 )		(150,000 )

NET ASSETS			362,106		332,232

CAPITAL AND RESERVES
Called up share capital	8		50,000		50,000
Other reserves			(9,903 )		-
Profit and Loss Account			322,009		282,232

SHAREHOLDERS' FUNDS			362,106		332,232

Page 1

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F4B Commercial Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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 Russell Martin

Director

24 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

F4B Commercial Limited Registered number 08076429 is a limited by shares company incorporated in England & Wales. The Registered Office is 39 High Street, Orpington, Kent, BR6 0JE.

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 represents amounts receivable for goods and services supplied by the company, net of Value Added Tax and trade discounts.

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:

Leasehold	Written down over the remainer of the lease
Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	20% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2023: 6)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2024	8,621	-	8,621

As at 31 December 2024	8,621	-	8,621

Depreciation
As at 1 January 2024	4,230	-	4,230
Provided during the period	-	878	878

As at 31 December 2024	4,230	878	5,108

Net Book Value
As at 31 December 2024	4,391	(878 )	3,513

As at 1 January 2024	4,391	-	4,391

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F4B Commercial Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	124,760	118,297
Prepayments and accrued income	37,872	27,179
Other debtors	9,500	5,000
Sundry Debtors	124	-
Other debtors - Inter Co	349,784	349,784
Other debtors - Y Martin	27,750	-
Corporation tax recoverable assets	-	9,903
Director's loan account	134,685	-

	684,475	510,163

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	145,526	134,836
Bank loans and overdrafts	-	136
Other loans	32,958	26,082
Other taxes and social security	66,359	31,335
Other creditors	12,967	47,845
Sundry Creditors	-	(8,800 )
Company Credit Card	(6,347 )	(1,789 )
Other creditors - Inter Co	1,242	-
Accruals and deferred income	-	35,979
Director's loan account	-	21,065

	252,705	286,689

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

	2024	2023
	£	£
Loan	-	25,000
CBILS Loan	75,000	125,000

	75,000	150,000

8. Share Capital

	2024	2023
Allotted, called up and fully paid	£	£
50,000 Ordinary Shares of £ 1.000 each	50,000	50,000

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

The above loan is unsecured, interest free and repayable on demand.

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F4B Commercial Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

10. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is F4B Holdings Limited (08077944) . F4B Holdings Limited (08077944) was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, 39 High Street, Orpington, BR6 OJE . The ultimate controlling party is F4B Holdings Limited (08077944) who controls 100% of the shares of F4B Commercial Limited .