THIS IS FEVER LIMITED


Director	Benjamin Green


Registered Address	12 Chapel Street North
	1st Floor
	Colchester
	CO2 7AT


Registered Number	09400843 (England and Wales)

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Turnover policy

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

	Defined contribution pension plan
	The company makes payments into a defined contribution pension plan for the benefit of its directors and employees. Contributions are recognised as an expense in the accounts as incurred. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except when it relates to other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in the profit and loss account and is charged so as to write off the cost of assets, over their estimated useful lives, as follows: Development and design costs - straight line over 5 years Website costs - straight line over 5 years Trademarks - straight line over 10 years

Intangible assets

Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. 
The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. 
Amortisation is included in the profit and loss account and is charged so as to write off the cost of assets, over their estimated useful lives, as follows:
Development and design costs - straight line over 5 years
Website costs - straight line over 5 years
Trademarks - straight line over 10 years

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

	Tangible fixed assets and depreciation
	Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Tangible fixed assets and depreciation

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:


		Reducing balance (%)
	Land and buildings	20
	Plant and machinery	25
	Fixtures and fittings	25
	Office Equipment	25

	Stocks and work in progress
	WIP represents the costs incurred for partially completed projects where revenue recognition is not yet appropriate. WIP is valued at the lower of cost and net realisable value. Costs comprise direct labour costs, direct materials, and where applicable an allocation of attributable overheads.

	Trade and other debtors
	Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade and other debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Trade and other creditors
	Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	12		12

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 February 25	1,250
	At 31 January 26	1,250
	Amortisation and impairment
	At 01 February 25	1,250
	At 31 January 26	1,250
	Net book value
	At 31 January 26	-
	At 31 January 25	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 25	91,319
	Additions	4,906
	At 31 January 26	96,225
	Depreciation and impairment
	At 01 February 25	56,395
	Charge for year	9,794
	On disposals	(357)
	At 31 January 26	65,831
	Net book value
	At 31 January 26	30,393
	At 31 January 25	34,924

5.	Stocks

	2026	2025
	£	£
Work in progress	69,183	55,091
Total	69,183	55,091

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	247,831	289,481
Other debtors	52,285	15,445
Prepayments and accrued income	4,529	464
Total	304,645	305,390

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	55,004	38,441
Bank borrowings and overdrafts	4,072	29,477
Taxation and social security	166,251	145,889
Other creditors	29,929	1,592
Accrued liabilities and deferred income	2,919	3,599
Total	258,175	218,998

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	4,072
Total	-	4,072

9.	Financial instruments
	The loans have a nominal interest rate of 10% and the final instalment is due on 23rd March 2026. The carrying amount at the year end is £4,072 (2025: £33,549).

10.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Benjamin Green	7,394	16,094	13,122	10,366
	7,394	16,094	13,122	10,366

11.	Share capital
	The company has issued share capital of 100 ordinary shares of £1 each. There were no changes to the share capital in this year.

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		30,393		34,924
			30,393		34,924
Current assets
Stocks	5	69,183		55,091
Debtors	6	304,645		305,390
Cash at bank and on hand		55,576		2,096
		429,404		362,577
Creditors amounts falling due within one year	7	(258,175)		(218,998)
Net current assets (liabilities)			171,229		143,579
Total assets less current liabilities			201,622		178,503
Creditors amounts falling due after one year	8		-		(4,072)
Net assets			201,622		174,431
Capital and reserves
Called up share capital			100		100
Profit and loss account			201,522		174,331
Shareholders' funds			201,622		174,431