Company registration number: 07857541
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
Four Seasons Electrical & Building Ltd
Pages for filing with the Registrar
Company registration number: 07857541
Four Seasons Electrical & Building Ltd
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 9,337 12,171
9,337 12,171
Current assets
Debtors 5 47,137 54,129
Cash at bank and in hand 10,258 18,797
57,395 72,926
Creditors: amounts falling due within one
year 		6 (47,425) (56,836)
Net current assets 9,970 16,090
Total assets less current liabilities 19,307 28,261
NET ASSETS 19,307 28,261
Capital and reserves
Called up share capital 100 100
Profit and loss account 19,207 28,161
TOTAL EQUITY 19,307 28,261
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 07857541
Four Seasons Electrical & Building Ltd
Balance sheet - continued
as at 30 November 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 23 March 2026 and signed on its behalf by:
Mr R Smith, Director
23 March 2026
2
Four Seasons Electrical & Building Ltd
Notes to the financial statements
for the year ended 30 November 2025
1 Company information
Four Seasons Electrical & Building Ltd is a private company registered in England and Wales. Its registered number is 07857541. The company is limited by shares. Its registered office is 3 Conqueror Court, Sittingbourne, Kent, ME10 5BH. Its principal place of business is 320 High Street, Sheerness, Kent, ME12 1UU.
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 historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
3
Four Seasons Electrical & Building Ltd
Notes to the financial statements - continued
for the year ended 30 November 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 December 2024 62,389
Additions 2,332
Disposals (6,846)
At 30 November 2025 57,875
Depreciation
At 1 December 2024 50,218
Charge for year 3,182
Eliminated on disposal (4,862)
At 30 November 2025 48,538
Net book value
At 30 November 2025 9,337
At 30 November 2024 12,171
4
Four Seasons Electrical & Building Ltd
Notes to the financial statements - continued
for the year ended 30 November 2025
5 Debtors
2025 2024
£ £
Trade debtors 37,312 44,399
Other debtors 9,825 9,730
47,137 54,129
6 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 6,032 4,391
Amounts owed to directors 60 834
Taxation 24,652 35,061
VAT payable 8,696 16,550
Social security and other tax 7,985 -
47,425 56,836
5