4filment Ltd

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

Registered number: 12990404

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,761		10,280

			13,761		10,280
CURRENT ASSETS
Debtors	5	33,283		18,215
Cash at bank and in hand		35,854		8,803

		69,137		27,018
Creditors: Amounts Falling Due Within One Year	6	(51,961 )		(36,327 )

NET CURRENT ASSETS (LIABILITIES)			17,176		(9,309 )

TOTAL ASSETS LESS CURRENT LIABILITIES			30,937		971

Creditors: Amounts Falling Due After More Than One Year	7		(9,425 )		-

NET ASSETS			21,512		971

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			21,412		871

SHAREHOLDERS' FUNDS			21,512		971

Page 1

Page 2

4filment 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 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 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 Christopher Toumazou

Director

22/10/2026

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

1. General Information

4filment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12990404 . The registered office is Unit 18, Oliver Business Park, Oliver Road, Park Royal, NW10 7JB.

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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% Straight Line
Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

Page 3

Page 4

4filment Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

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

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	1,319	24,371	1,244	26,934
Additions	-	10,000	-	10,000

As at 31 March 2026	1,319	34,371	1,244	36,934

Depreciation
As at 1 April 2025	614	14,978	1,062	16,654
Provided during the period	330	6,008	181	6,519

As at 31 March 2026	944	20,986	1,243	23,173

Net Book Value
As at 31 March 2026	375	13,385	1	13,761

As at 1 April 2025	705	9,393	182	10,280

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	23,048	15,897
Other debtors	100	100

...CONTINUED

Page 4

Page 5

4filment Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Intercompany-Certi Mann Ltd	485	-
VAT	980	-
Directors' loan accounts	8,670	2,218

	33,283	18,215

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	215	14,505
Corporation tax	4,002	1,854
VAT	-	690
Accruals and deferred income	34,680	-
Directors' loan accounts	13,064	19,278

	51,961	36,327

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	9,425	-

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	9,425	-

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

Page 5