1 September 2022 false No description of principal activity Taxfiler 2023.10.1 09742901business:PrivateLimitedCompanyLtd2022-09-012023-08-31 097429012022-08-31 097429012022-09-012023-08-31 09742901business:AuditExemptWithAccountantsReport2022-09-012023-08-31 09742901business:FilletedAccounts2022-09-012023-08-31 097429012023-08-31 09742901business:Director12022-09-012023-08-31 09742901business:Director22022-09-012023-08-31 09742901business:RegisteredOffice2022-09-012023-08-31 097429012022-08-31 09742901core:WithinOneYear2023-08-31 09742901core:WithinOneYear2022-08-31 09742901core:AfterOneYear2023-08-31 09742901core:AfterOneYear2022-08-31 09742901core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 09742901core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 09742901core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 09742901core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 09742901core:PreviouslyStatedAmount2023-08-31 09742901core:PreviouslyStatedAmount2022-08-31 09742901business:SmallEntities2022-09-012023-08-31 09742901countries:EnglandWales2022-09-012023-08-31 09742901core:PlantMachinery2022-09-012023-08-31 09742901core:MotorVehicles2022-09-012023-08-31 09742901core:Goodwill2022-08-31 09742901core:Goodwill2023-08-31 09742901core:PlantMachinery2022-08-31 09742901core:MotorVehicles2022-08-31 09742901core:PlantMachinery2023-08-31 09742901core:MotorVehicles2023-08-31 097429012021-09-012022-08-31 iso4217:GBP xbrli:pure
Company Registration No. 09742901 (England and Wales)
S&J WINDOW MANUFACTURERS LTD Unaudited accounts for the year ended 31 August 2023
S&J WINDOW MANUFACTURERS LTD Unaudited accounts Contents
Page
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S&J WINDOW MANUFACTURERS LTD Company Information for the year ended 31 August 2023
Directors
Michael Oakes Steven Oakes
Company Number
09742901 (England and Wales)
Registered Office
Meadow Lane Dewsbury West Yorkshire WF13 2BE
Accountants
AMS Accountants SBU Ltd 455 Whalley New Road Blackburn BB1 9SP
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S&J WINDOW MANUFACTURERS LTD Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
21,500 
21,500 
Tangible assets
15,478 
19,704 
36,978 
41,204 
Current assets
Inventories
101,500 
45,670 
Debtors
27,000 
12,501 
Cash at bank and in hand
21,845 
80,034 
150,345 
138,205 
Creditors: amounts falling due within one year
(109,421)
(109,863)
Net current assets
40,924 
28,342 
Total assets less current liabilities
77,902 
69,546 
Creditors: amounts falling due after more than one year
(7,011)
(22,641)
Net assets
70,891 
46,905 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
70,791 
46,805 
Shareholders' funds
70,891 
46,905 
For the year ending 31 August 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 November 2023 and were signed on its behalf by
Michael Oakes Director Company Registration No. 09742901
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S&J WINDOW MANUFACTURERS LTD Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
S&J WINDOW MANUFACTURERS LTD is a private company, limited by shares, registered in England and Wales, registration number 09742901. The registered office is Meadow Lane, Dewsbury, West Yorkshire, WF13 2BE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Motor vehicles
25% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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S&J WINDOW MANUFACTURERS LTD Notes to the Accounts for the year ended 31 August 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2022
21,500 
At 31 August 2023
21,500 
Amortisation
At 1 September 2022
- 
At 31 August 2023
- 
Net book value
At 31 August 2023
21,500 
At 31 August 2022
21,500 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
42,188 
10,500 
52,688 
At 31 August 2023
42,188 
10,500 
52,688 
Depreciation
At 1 September 2022
28,176 
4,808 
32,984 
Charge for the year
2,803 
1,423 
4,226 
At 31 August 2023
30,979 
6,231 
37,210 
Net book value
At 31 August 2023
11,209 
4,269 
15,478 
At 31 August 2022
14,012 
5,692 
19,704 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,501 
Other debtors
27,000 
11,000 
27,000 
12,501 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
10,648 
Trade creditors
21,015 
41,102 
Taxes and social security
73,733 
43,322 
Other creditors
14,673 
14,791 
109,421 
109,863 
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S&J WINDOW MANUFACTURERS LTD Notes to the Accounts for the year ended 31 August 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
15,630 
Loans from directors
7,011 
7,011 
7,011 
22,641 
9
Average number of employees
During the year the average number of employees was 15 (2022: 15).
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