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Registered Number: 04444939
England and Wales

 

 

 

4DEGREESC LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

4DegreesC Limited
Contents Page
For the year ended 31 December 2024
Directors J Lawless
R Lawless
Registered Number 04444939
Registered Office Unit 2
Horner House New Spitalfields Market
London
E10 5SQ
Accountants Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 December 2024
Principal activities
The companys principal activity during the year was other processing and preserving of fruit and vegetables.
Directors
The directors who served the company throughout the year were as follows:
J Lawless
R Lawless
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
R Lawless
Director

Date approved: 30 September 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Versa Tax Solutions Ltd
31 December 2024



....................................................
Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
30 September 2025
3
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Intangible fixed assets 3 765,368    808,490 
Tangible fixed assets 4 797,927    898,789 
1,563,295    1,707,279 
Current assets      
Stocks 5 444,370    331,000 
Debtors 6 3,527,361    3,269,973 
Cash at bank and in hand 262,302    255,626 
4,234,033    3,856,599 
Creditors: amount falling due within one year 7 (3,578,505)   (3,429,398)
Net current assets 655,528    427,201 
 
Total assets less current liabilities 2,218,823    2,134,480 
Creditors: amount falling due after more than one year 8 (1,037,394)   (1,156,587)
Provisions for liabilities 9 198,366    250,000 
Net assets 1,379,795    1,227,893 
 

Capital and reserves 		     
Called up share capital 20,000    20,000 
Profit and loss account 1,359,795    1,207,893 
Shareholders' funds 1,379,795    1,227,893 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 30 September 2025 and were signed on its behalf by:


-------------------------------
R Lawless
Director
4
General Information
4DegreesC Limited is a private company, limited by shares, registered in England and Wales, registration number 04444939, registration address Unit 2, Horner House New Spitalfields Market, London, E10 5SQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 10% Straight Line
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 62 (2023 : 70).
3.

Intangible fixed assets

Cost Goodwill   Other   Total
  £   £   £
At 01 January 2024 500,000    905,515    1,405,515 
Additions -    -    - 
Disposals -    -    - 
At 31 December 2024 500,000    905,515    1,405,515 
Amortisation
At 01 January 2024 500,000    97,025    597,025 
Charge for year -    43,122    43,122 
On disposals -    -    - 
At 31 December 2024 500,000    140,147    640,147 
Net book values
At 31 December 2024 -    765,368    765,368 
At 31 December 2023 -    808,490    808,490 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £   £
At 01 January 2024 1,201,338    152,702    210,374    200,997    1,765,411 
Additions -    -    -    -    - 
Disposals -    -    -    -    - 
At 31 December 2024 1,201,338    152,702    210,374    200,997    1,765,411 
Depreciation
At 01 January 2024 349,663    135,830    190,950    190,000    866,443 
Charge for year 89,218    4,218    4,856    2,749    101,041 
On disposals -    -    -    -    - 
At 31 December 2024 438,881    140,048    195,806    192,749    967,484 
Net book values
Closing balance as at 31 December 2024 762,457    12,654    14,568    8,248    797,927 
Opening balance as at 01 January 2024 851,675    16,693    19,424    10,997    898,789 


5.

Stocks

2024
£		   2023
£
Stocks 444,370    331,000 
444,370    331,000 

6.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 2,076,048    2,072,049 
Amount Owed by Group Undertakings 346,980    326,702 
Other Debtors 975,208    746,136 
Corporation Tax 1,116    0 
3,399,352    3,144,887 

6.

Debtors: amounts falling due after one year

2024
£		   2023
£
Deposits paid 128,009    125,086 
128,009    125,086 

7.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 1,480,837    1,448,534 
Bank Loans & Overdrafts 74,525    139,999 
Taxation and Social Security 126,264    226,778 
Other Creditors 1,896,879    1,614,087 
3,578,505    3,429,398 

8.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Bank Loans & Overdrafts (secured) 125,196    233,334 
Amounts Owed to Participating Interests 912,198    840,244 
Other Creditors 0    83,009 
1,037,394    1,156,587 

9.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax (198,366)   (250,000)
(198,366)   (250,000)

5