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REGISTERED NUMBER: 04622044 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

R E P Windows Limited

R E P Windows Limited (Registered number: 04622044)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


R E P Windows Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mr D E Williams
Mr B J Wright





REGISTERED OFFICE: Zeal Court
Moorfield Industrial Estate
Moorfield Road Yeadon
Leeds
West Yorkshire
LS19 7BN





REGISTERED NUMBER: 04622044 (England and Wales)





ACCOUNTANTS: Milnes & Co
Zeal Court
Moorfield Road
Yeadon
LEEDS
West Yorkshire
LS19 7BN

R E P Windows Limited (Registered number: 04622044)

Statement of Financial Position
31 December 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 83,107 99,498

CURRENT ASSETS
Stocks 5 8,750 12,500
Debtors 6 832,487 824,569
Cash at bank and in hand 333,790 337,772
1,175,027 1,174,841
CREDITORS
Amounts falling due within one year 7 209,765 220,791
NET CURRENT ASSETS 965,262 954,050
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,048,369

1,053,548

CREDITORS
Amounts falling due after more than one
year

8

61,954

172,217
NET ASSETS 986,415 881,331

CAPITAL AND RESERVES
Called up share capital 9 102 102
Retained earnings 10 986,313 881,229
SHAREHOLDERS' FUNDS 986,415 881,331

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

R E P Windows Limited (Registered number: 04622044)

Statement of Financial Position - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 March 2024 and were signed on its behalf by:




Mr D E Williams - Director



Mr B J Wright - Director


R E P Windows Limited (Registered number: 04622044)

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

1. STATUTORY INFORMATION

R E P Windows Limited 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 15% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 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.

R E P Windows Limited (Registered number: 04622044)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2022 - 16 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 January 2023 160,401 10,757 4,471 175,629
Additions 25,995 367 - 26,362
Disposals (61,766 ) - - (61,766 )
At 31 December 2023 124,630 11,124 4,471 140,225
DEPRECIATION
At 1 January 2023 66,760 5,957 3,414 76,131
Charge for year 17,298 769 159 18,226
Eliminated on disposal (37,239 ) - - (37,239 )
At 31 December 2023 46,819 6,726 3,573 57,118
NET BOOK VALUE
At 31 December 2023 77,811 4,398 898 83,107
At 31 December 2022 93,641 4,800 1,057 99,498

5. STOCKS
31/12/23 31/12/22
£    £   
Stock and work-in-progress 8,750 12,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade debtors 16,957 7,827
Other debtors 804,343 810,055
Directors' current accounts 9,046 -
Prepayments 2,141 6,687
832,487 824,569

R E P Windows Limited (Registered number: 04622044)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade creditors 98,018 95,609
Llloyds credit card 1,369 1,129
Tax 59,738 66,242
Social security and other taxes 9,139 11,042
VAT 27,381 29,584
Wages Accrual 8,000 10,000
Directors' current accounts - 749
Accrued expenses 6,120 6,436
209,765 220,791

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/23 31/12/22
£    £   
Bank loans more 5 yr by instal 37,348 52,803
Hire purchase contracts 24,606 27,112
Other creditors - 92,302
61,954 172,217

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 37,348 52,803

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/12/23 31/12/22
value: £    £   
2 Ordinary £1 2 2
100 Preference £1 100 100
102 102

10. RESERVES
Retained
earnings
£   

At 1 January 2023 881,229
Profit for the year 179,802
Dividends (74,718 )
At 31 December 2023 986,313