REGISTERED NUMBER: 12144788 (England and Wales)

4 SEASONS WORX LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N A Thomas

REGISTERED OFFICE:

Little Weston

Weston Under Peynard

Ross-On-Wye

HR9 7PF

REGISTERED NUMBER:

12144788 (England and Wales)

ACCOUNTANTS:

Xeinadin South Wales & West Limited

Accountants & Business Advisors

Suite 2d,

Building 1 Eastern Business Park

St Mellons

Cardiff

CF3 5EA

FIXED ASSETS

Intangible assets

4

5,400

6,600

Tangible assets

5

297,783

241,378

303,183

247,978

CURRENT ASSETS

Debtors

6

254,430

379,575

Cash at bank and in hand

12,796

35,616

267,226

415,191

CREDITORS

Amounts falling due within one year

7

200,497

278,380

NET CURRENT ASSETS

66,729

136,811

TOTAL ASSETS LESS CURRENT LIABILITIES

369,912

384,789

CREDITORS

Amounts falling due after more than one year

8

(3,333

)

(13,334

)

PROVISIONS FOR LIABILITIES

(72,543

)

(60,344

)

NET ASSETS

294,036

311,111

CAPITAL AND RESERVES

Called up share capital

50

50

Retained earnings

293,986

311,061

SHAREHOLDERS' FUNDS

294,036

311,111

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 24 December 2025 and were signed by:

N A Thomas - Director

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

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.

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 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

12,000

AMORTISATION

At 1 April 2024

5,400

Charge for year

1,200

At 31 March 2025

6,600

NET BOOK VALUE

At 31 March 2025

5,400

At 31 March 2024

6,600

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

7,608

129,013

12,248

260,369

409,238

Additions

-

18,459

11,559

74,580

104,598

At 31 March 2025

7,608

147,472

23,807

334,949

513,836

DEPRECIATION

At 1 April 2024

-

65,009

6,556

96,295

167,860

Charge for year

-

16,006

2,455

29,732

48,193

At 31 March 2025

-

81,015

9,011

126,027

216,053

NET BOOK VALUE

At 31 March 2025

7,608

66,457

14,796

208,922

297,783

At 31 March 2024

7,608

64,004

5,692

164,074

241,378

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

204,234

246,167

Amounts owed by group undertakings

-

51,000

Other debtors

50,196

82,408

254,430

379,575

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

4,743

22,939

Taxation and social security

125,415

109,069

Other creditors

60,339

136,372

200,497

278,380

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

3,333

13,334

9.	ULTIMATE CONTROLLING PARTY

The controlling party is N A Thomas.