2022-04-012023-03-312023-03-31false04540137A & R Windows 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A & R Windows Ltd

Registered Number
04540137
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

A & R Windows Ltd
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

Tucker, Adam Stephen

Registered Address

C/O Derek J Read & Co
107 North Street
Martock
TA12 6EJ

Registered Number

04540137 (England and Wales)
A & R Windows Ltd
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets61,6531,725
1,6531,725
Current assets
Stocks730,18512,825
Debtors819,84527,098
Cash at bank and on hand22,86718,680
72,89758,603
Creditors amounts falling due within one year9(74,146)(59,928)
Net current assets (liabilities)(1,249)(1,325)
Total assets less current liabilities404400
Provisions for liabilities10(314)(328)
Net assets9072
Capital and reserves
Called up share capital22
Profit and loss account8870
Shareholders' funds9072
The financial statements were approved and authorised for issue by the Director on 9 October 2023, and are signed on its behalf by:
Tucker, Adam Stephen
Director
Registered Company No. 04540137
A & R Windows Ltd
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-4
Vehicles25-
Office Equipment-3
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
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.
Deferred tax policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year55
5.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2260,00060,000
At 31 March 2360,00060,000
Amortisation and impairment
At 01 April 2260,00060,000
At 31 March 2360,00060,000
Net book value
At 31 March 23--
At 31 March 22--
6.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 226,05829,8023,8431,15240,855
Additions---508508
At 31 March 236,05829,8023,8431,66041,363
Depreciation and impairment
At 01 April 226,05828,1813,7401,15139,130
Charge for year-40510570580
At 31 March 236,05828,5863,8451,22139,710
Net book value
At 31 March 23-1,216(2)4391,653
At 31 March 22-1,62110311,725
7.Stocks

2023

2022

££
Work in progress30,18512,825
Total30,18512,825
8.Debtors

2023

2022

££
Trade debtors / trade receivables9,3724,617
Amounts owed by associates and joint ventures / participating interests9,02421,314
Prepayments and accrued income1,4491,167
Total19,84527,098
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.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables12,94518,139
Bank borrowings and overdrafts2,9512,084
Taxation and social security19,47813,921
Other creditors5,2068,461
Accrued liabilities and deferred income33,56617,323
Total74,14659,928
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.
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)314328
Total314328