Four Seasons Transfers Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 04662495

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		59,719		60,557

			59,719		60,557
CURRENT ASSETS
Debtors	6	91,940		91,649
Cash at bank and in hand		41,571		57,718

		133,511		149,367
Creditors: Amounts Falling Due Within One Year	7	(126,311 )		(118,298 )

NET CURRENT ASSETS (LIABILITIES)			7,200		31,069

TOTAL ASSETS LESS CURRENT LIABILITIES			66,919		91,626

Creditors: Amounts Falling Due After More Than One Year	8		(9,181 )		(41,918 )

NET ASSETS			57,738		49,708

CAPITAL AND RESERVES
Called up share capital	10		120		120
Profit and Loss Account			57,618		49,588

SHAREHOLDERS' FUNDS			57,738		49,708

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Four Seasons Transfers Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 David Hallack

Director

17 November 2025

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2023	120	27,648	27,768
Profit for the year and total comprehensive income	-	56,940	56,940

Dividends paid	-	(35,000)	(35,000)

As at 31 March 2024 and 1 April 2024	120	49,588	49,708


Profit for the year and total comprehensive income	-	43,030	43,030

Dividends paid	-	(35,000)	(35,000)

As at 31 March 2025	120	57,618	57,738

1. General Information

Four Seasons Transfers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04662495 . The registered office is 16 Queen Street, Ilkeston, Derbyshire, DE7 5GT.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. 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
Motor Vehicles	25% straight line
Fixtures & Fittings	25% straight line

2.5. 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.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

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Four Seasons Transfers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2024: 23)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	8,000

As at 31 March 2025	8,000

Amortisation
As at 1 April 2024	8,000

As at 31 March 2025	8,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	118	204,191	9,697	214,006
Additions	-	30,832	-	30,832
Disposals	-	(74,801 )	-	(74,801 )

As at 31 March 2025	118	160,222	9,697	170,037

Depreciation
As at 1 April 2024	118	144,384	8,947	153,449
Provided during the period	-	31,388	282	31,670
Disposals	-	(74,801 )	-	(74,801 )

As at 31 March 2025	118	100,971	9,229	110,318

Net Book Value
As at 31 March 2025	-	59,251	468	59,719

As at 1 April 2024	-	59,807	750	60,557

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	91,940	91,649

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Four Seasons Transfers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	18,250	14,000
Trade creditors	10,474	19,184
Bank loans and overdrafts	34,256	32,777
Corporation tax	14,997	14,050
Other taxes and social security	40,823	33,443
Other creditors	5,455	4,682
Directors' loan accounts	2,056	162

	126,311	118,298

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	7,917	6,667
Bank loans	1,264	35,251

	9,181	41,918

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	18,250	14,000
Later than one year and not later than five years	7,917	6,667

	26,167	20,667

	26,167	20,667

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	120	120

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