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REGISTERED NUMBER: 04474383 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 June 2023

for

Upgrade Windows (Burnley) Ltd

Upgrade Windows (Burnley) Ltd (Registered number: 04474383)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 5

Chartered Accountants' Report 8

Upgrade Windows (Burnley) Ltd

Company Information
for the Year Ended 30 June 2023







DIRECTORS: G Rasool
Z Rasool
S Rasool





REGISTERED OFFICE: Russell Chambers
61A North Street
Keighley
West Yorkshire
BD21 3DS





REGISTERED NUMBER: 04474383 (England and Wales)





ACCOUNTANTS: Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
West Yorkshire
BD21 3DS

Upgrade Windows (Burnley) Ltd (Registered number: 04474383)

Statement of Financial Position
30 June 2023

30.6.23 30.6.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 13,544 14,927
Investments 5 180,000 -
193,544 14,927

CURRENT ASSETS
Stocks 6 4,300 4,200
Debtors 7 4,406 3,500
Cash at bank 162,293 324,454
170,999 332,154
CREDITORS
Amounts falling due within one year 8 (78,083 ) (82,056 )
NET CURRENT ASSETS 92,916 250,098
TOTAL ASSETS LESS CURRENT
LIABILITIES

286,460

265,025

CREDITORS
Amounts falling due after more than one
year

9

(38,852

)

(44,490

)

PROVISIONS FOR LIABILITIES 10 (2,539 ) (2,674 )
NET ASSETS 245,069 217,861

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 244,969 217,761
SHAREHOLDERS' FUNDS 245,069 217,861

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Upgrade Windows (Burnley) Ltd (Registered number: 04474383)

Statement of Financial Position - continued
30 June 2023


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

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

Upgrade Windows (Burnley) Ltd (Registered number: 04474383)

Statement of Financial Position - continued
30 June 2023



The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2023 and were signed on its behalf by:





Z Rasool - Director


Upgrade Windows (Burnley) Ltd (Registered number: 04474383)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Upgrade Windows (Burnley) Ltd is a private company, limited by shares , registered in England and Wales. 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 represents the amounts received or receivable for goods and services provided to customers, excluding VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 7 (2022 - 7 ) .

Upgrade Windows (Burnley) Ltd (Registered number: 04474383)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022 59,362 27,623 1,900 88,885
Additions - - 2,832 2,832
At 30 June 2023 59,362 27,623 4,732 91,717
DEPRECIATION
At 1 July 2022 54,251 18,557 1,150 73,958
Charge for year 767 2,266 1,182 4,215
At 30 June 2023 55,018 20,823 2,332 78,173
NET BOOK VALUE
At 30 June 2023 4,344 6,800 2,400 13,544
At 30 June 2022 5,111 9,066 750 14,927

5. FIXED ASSET INVESTMENTS
Other
loans
£   
New in year 180,000
At 30 June 2023 180,000

6. STOCKS
30.6.23 30.6.22
£    £   
Stocks 4,300 4,200

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 3,750 3,500
Value added tax 656 -
4,406 3,500

Upgrade Windows (Burnley) Ltd (Registered number: 04474383)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 6,666 5,257
Trade creditors 39,579 40,154
Tax 7,881 16,169
Social security and other taxes 1,109 1,992
Value added tax - 906
Other creditors 4,434 5,043
Directors' current accounts 12,603 7,202
Accruals and deferred income 5,811 5,333
78,083 82,056

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.23 30.6.22
£    £   
Bank loans - 1-2 years 6,835 7,574
Bank loans - 2-5 years 22,181 22,723
Bank loans more 5 yr by instal 9,836 14,193
38,852 44,490

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 9,836 14,193

10. PROVISIONS FOR LIABILITIES
30.6.23 30.6.22
£    £   
Deferred tax 2,539 2,674

Deferred
tax
£   
Balance at 1 July 2022 2,674
Provided during year (135 )
Balance at 30 June 2023 2,539

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
100 Ordinary £1 100 100

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Upgrade Windows (Burnley) Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Upgrade Windows (Burnley) Ltd for the year ended 30 June 2023 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Upgrade Windows (Burnley) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Upgrade Windows (Burnley) Ltd and state those matters that we have agreed to state to the Board of Directors of Upgrade Windows (Burnley) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Upgrade Windows (Burnley) Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Upgrade Windows (Burnley) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Upgrade Windows (Burnley) Ltd. You consider that Upgrade Windows (Burnley) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Upgrade Windows (Burnley) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
West Yorkshire
BD21 3DS


6 November 2023