REGISTERED NUMBER: 08435218 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

4SEASONS DIRECT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W Ilyas

REGISTERED OFFICE:

16 Bordesley Street

Digbeth

BIRMINGHAM

West Midlands

B5 5PL

REGISTERED NUMBER:

08435218 (England and Wales)

ACCOUNTANTS:

Askews Chartered Certified Accountants

5 The Quadrant

Coventry

West Midlands

CV1 2EL

FIXED ASSETS

Tangible assets

4

634,218

321,661

CURRENT ASSETS

Stocks

107,300

95,193

Debtors

5

31,802

34,596

Cash at bank

186,453

267,533

325,555

397,322

CREDITORS

Amounts falling due within one year

6

420,823

458,183

NET CURRENT LIABILITIES

(95,268

)

(60,861

)

TOTAL ASSETS LESS CURRENT LIABILITIES

538,950

260,800

CAPITAL AND RESERVES

Called up share capital

3

3

Revaluation reserve

7

240,000

-

Retained earnings

298,947

260,797

538,950

260,800

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 11 December 2025 and were signed by:

W Ilyas - Director

1.	STATUTORY INFORMATION

4Seasons Direct 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold Property- 2% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST OR VALUATION

At 1 April 2024

347,282

Additions

78,991

Revaluations

240,000

At 31 March 2025

666,273

DEPRECIATION

At 1 April 2024

25,621

Charge for year

6,434

At 31 March 2025

32,055

NET BOOK VALUE

At 31 March 2025

634,218

At 31 March 2024

321,661

Cost or valuation at 31 March 2025 is represented by:

Freehold

property

£

Valuation in 2025

240,000

Cost

426,273

666,273

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

31,799

34,593

Other debtors

3

3

31,802

34,596

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

137

226

Amounts owed to group undertakings

417,998

415,799

Taxation and social security

7,996

23,691

Other creditors

(5,308

)

18,467

420,823

458,183

7.

RESERVES

Revaluation

reserve

£

SoCIE line item with acc967/31

240,000

At 31 March 2025

240,000

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

W Ilyas

Balance outstanding at start of year

(2,460

)

(1,756

)

Amounts repaid

-

(704

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(2,460

)

9.	RELATED PARTY DISCLOSURES

Included within creditors at the year end is an aggregated amount due to a company under common control £417,998 (2024 - £415,799). The loan is interest free and payable on demand.

Included within creditors at the year end is an aggregated amount due from a company under common control £10,093 (due to 2024 - £14,170). The loan is interest free and payable on demand.