THIS IS FEVER LIMITED


Directors	Benjamin Green
	Philip Toogood


Registered Address	12 Chapel Street North
	1st Floor
	Colchester
	CO2 7AT


Registered Number	09400843 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		34,924		33,905
			34,924		33,905
Current assets
Stocks	5	55,091		41,560
Debtors	6	305,390		245,096
Cash at bank and on hand		2,096		22,592
		362,577		309,248
Creditors amounts falling due within one year	7	(218,998)		(249,062)
Net current assets (liabilities)			143,579		60,186
Total assets less current liabilities			178,503		94,091
Creditors amounts falling due after one year	8		(4,072)		-
Net assets			174,431		94,091
Capital and reserves
Called up share capital			100		100
Profit and loss account			174,331		93,991
Shareholders' funds			174,431		94,091

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 30 October 2025, and are signed on its behalf by:

Benjamin Green
Director
Registered Company No. 09400843

THIS IS FEVER LIMITED

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Turnover policy

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

	Defined contribution pension plan
	The company makes payments into a defined contribution pension plan for the benefit of its directors and employees. Contributions are recognised as an expense in the accounts as incurred. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except when it relates to other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

	Tangible fixed assets and depreciation
	Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Tangible fixed assets and depreciation

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:


		Reducing balance (%)
	Land and buildings	20
	Plant and machinery	25
	Fixtures and fittings	25
	Office Equipment	25

	Stocks and work in progress
	WIP represents the costs incurred for partially completed projects where revenue recognition is not yet appropriate. WIP is valued at the lower of cost and net realisable value. Costs comprise direct labour costs, direct materials, and where applicable an allocation of attributable overheads.

	Trade and other debtors
	Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade and other debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Trade and other creditors
	Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	12		11

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 February 24	1,250
	At 31 January 25	1,250
	Amortisation and impairment
	At 01 February 24	1,250
	At 31 January 25	1,250
	Net book value
	At 31 January 25	-
	At 31 January 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 24	81,135
	Additions	10,184
	At 31 January 25	91,319
	Depreciation and impairment
	At 01 February 24	47,230
	Charge for year	9,165
	At 31 January 25	56,395
	Net book value
	At 31 January 25	34,924
	At 31 January 24	33,905

5.	Stocks

	2025	2024
	£	£
Work in progress	55,091	41,560
Total	55,091	41,560

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	289,481	216,774
Other debtors	15,445	22,949
Prepayments and accrued income	464	5,373
Total	305,390	245,096

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	38,441	48,686
Bank borrowings and overdrafts	29,477	47,923
Taxation and social security	145,889	142,800
Other creditors	1,592	5,529
Accrued liabilities and deferred income	3,599	4,124
Total	218,998	249,062

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	4,072	-
Total	4,072	-

9.	Financial instruments
	The loans have a nominal interest rate of 10% and the final instalment is due on 23rd March 2026. The carrying amount at the year end is £33,549 (2024: £47,923).

10.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Benjamin Green	9,027	0	1,635	7,392
Samantha Burrell-Saward	1,009	0	0	1,009
	10,036	0	1,635	8,401

11.	Share capital
	The company has issued share capital of 100 ordinary shares of £1 each. There were no changes to the share capital in this year.