4 HEAT LTD - Filleted accounts

Registered number

08283804

4 HEAT LTD

Filleted Accounts

30 November 2025

4 HEAT LTD
Registered number:		08283804
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		7,939			17,902
Investments	4		839			839
			8,778			18,741

Current assets
Stocks		11,505			7,000
Debtors	5	36,570			47,584
		48,075			54,584

Creditors: amounts falling due within one year	6	(47,739)			(44,739)

Net current assets			336			9,845

Total assets less current liabilities			9,114			28,586

Creditors: amounts falling due after more than one year	7		(8,950)			(28,044)



Net assets			164			542

Capital and reserves
Called up share capital			100			100
Profit and loss account			64			442

Shareholders' funds			164			542

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Travis Foreman
Director
Approved by the board on 21 April 2026

4 HEAT LTD
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Portable building			over 5 years
	Equipment			over 5 years
	Motor vehicles			over 5 years

	Stocks
	Work in progress ismeasured at the lower of cost and estimated selling price less costs to complete and sell.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Portable Building		Equip		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	44,768		10,708		5,540		61,016
	At 30 November 2025	44,768		10,708		5,540		61,016

	Depreciation
	At 1 December 2024	26,859		11,726		4,529		43,114
	Charge for the year	8,953		-		1,010		9,963
	At 30 November 2025	35,812		11,726		5,539		53,077

	Net book value
	At 30 November 2025	8,956		(1,018)		1		7,939
	At 30 November 2024	17,909		(1,018)		1,011		17,902


4	Investments

Other
investments
£
	Cost
	At 1 December 2024							839

	At 30 November 2025							839


5	Debtors					2025		2024
£							£

	Trade debtors					31,662		30,405
	Directors loan accounts					-		15,576
	Other debtors					4,908		1,603
						36,570		47,584


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Corporation tax owed					7,874		-
	Bank loans and overdrafts					4,000		31,396
	Bank overdraft					21,294		-
	Directors loan accounts					11,774		-
	Taxation and social security costs					2,797		13,343
						47,739		44,739


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		3,480
	Other creditors					8,950		24,564
						8,950		28,044


8	Other information

	4 HEAT LTD is a private company limited by shares and incorporated in England. Its registered office is:

	Lydmore House
	St Ann's Fort
	Kings Lynn
	Norfolk PE30 1QS