4pl Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10013928

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		167,619		187,713

			167,619		187,713
CURRENT ASSETS
Stocks	5	697,194		642,612
Debtors	6	4,926,564		138,407
Cash at bank and in hand		67,829		66,648

		5,691,587		847,667
Creditors: Amounts Falling Due Within One Year	7	(5,300,904 )		(566,017 )

NET CURRENT ASSETS (LIABILITIES)			390,683		281,650

TOTAL ASSETS LESS CURRENT LIABILITIES			558,302		469,363

Creditors: Amounts Falling Due After More Than One Year	8		-		(86,775 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(41,905 )		(35,665 )

NET ASSETS			516,397		346,923

CAPITAL AND RESERVES
Called up share capital	10		110		110
Fair value reserve	11		37,378		37,378
Profit and Loss Account			478,909		309,435

SHAREHOLDERS' FUNDS			516,397		346,923

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4pl Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M R Burton

Director

21/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

4pl Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10013928 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

2.6. 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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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4pl Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 43 (2025: 40)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	217,236	81,521	249,849	1,014	549,620
Additions	29,841	-	2,610	2,799	35,250

As at 31 March 2026	247,077	81,521	252,459	3,813	584,870

Depreciation
As at 1 April 2025	136,541	47,129	178,213	24	361,907
Provided during the period	27,634	8,598	18,399	713	55,344

As at 31 March 2026	164,175	55,727	196,612	737	417,251

Net Book Value
As at 31 March 2026	82,902	25,794	55,847	3,076	167,619

As at 1 April 2025	80,695	34,392	71,636	990	187,713

5. Stocks

	2026	2025
	£	£
Stock	494,568	463,062
Work in progress	202,626	179,550

	697,194	642,612

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	425,130	127,504
Amounts owed by group undertakings	4,501,434	-
Other debtors	-	10,903

	4,926,564	138,407

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	377,034	420,923
Bank loans and overdrafts	4,643,682	10,462
Other creditors	90,187	49,500
Taxation and social security	190,001	85,132

	5,300,904	566,017

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4pl Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	1,775
Other creditors	-	85,000

	-	86,775

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	35,665	35,665
Additions	6,240	6,240

Balance at 31 March 2026	41,905	41,905

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	110	110

11. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 April 2025	37,378	309,435
Profit for the year and total comprehensive income	-	169,474

As at 31 March 2026	37,378	478,909

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