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REGISTERED NUMBER: SC564754 (Scotland)















Abridged Financial Statements for the Year Ended 31 May 2023

for

Sash And Case Windows Limited

Sash And Case Windows Limited (Registered number: SC564754)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Sash And Case Windows Limited

Company Information
for the Year Ended 31 May 2023







DIRECTOR: J Mckee





SECRETARY:





REGISTERED OFFICE: 88 Tanzieknowe Road
Glasgow
G72 8RE





REGISTERED NUMBER: SC564754 (Scotland)





ACCOUNTANT: Alan Carmichael C.A.
1/2
69 Clouston Street
Glasgow
G20 8QW

Sash And Case Windows Limited (Registered number: SC564754)

Abridged Balance Sheet
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,482 2,123

CURRENT ASSETS
Stocks 2,500 500
Debtors 1,522 1,522
Cash at bank and in hand 2,640 9,112
6,662 11,134
CREDITORS
Amounts falling due within one year 8,852 8,623
NET CURRENT (LIABILITIES)/ASSETS (2,190 ) 2,511
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,292

4,634

CREDITORS
Amounts falling due after more than one
year

9,418

-
NET ASSETS 7,874 4,634

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 7,873 4,633
SHAREHOLDERS' FUNDS 7,874 4,634

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Sash And Case Windows Limited (Registered number: SC564754)

Abridged Balance Sheet - continued
31 May 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 February 2024 and were signed by:





J Mckee - Director


Sash And Case Windows Limited (Registered number: SC564754)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Sash And Case Windows Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Sash And Case Windows Limited (Registered number: SC564754)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2022 7,901
Additions 20,500
Disposals (7,000 )
At 31 May 2023 21,401
DEPRECIATION
At 1 June 2022 5,778
Charge for year 1,481
Eliminated on disposal (5,340 )
At 31 May 2023 1,919
NET BOOK VALUE
At 31 May 2023 19,482
At 31 May 2022 2,123

Sash And Case Windows Limited (Registered number: SC564754)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
Additions 20,500
At 31 May 2023 20,500
DEPRECIATION
Charge for year 1,281
At 31 May 2023 1,281
NET BOOK VALUE
At 31 May 2023 19,219

5. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2023 and 31 May 2022:

2023 2022
£    £   
J Mckee
Balance outstanding at start of year - 2,243
Amounts repaid - (2,243 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

6. ULTIMATE CONTROLLING PARTY

The controlling party is J Mckee.

The ultimate controlling party is J Mckee.