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2022-03-31 08445360 17 2021-04-01 2022-03-31 08445360 frs-core:CurrentFinancialInstruments 17 2022-03-31 08445360 frs-core:Non-currentFinancialInstruments 17 2022-03-31 08445360 18 2021-04-01 2022-03-31 08445360 frs-core:CurrentFinancialInstruments 18 2022-03-31 08445360 frs-core:Non-currentFinancialInstruments 18 2022-03-31 08445360 19 2021-04-01 2022-03-31 08445360 frs-core:CurrentFinancialInstruments 19 2022-03-31 08445360 frs-core:Non-currentFinancialInstruments 19 2022-03-31 08445360 20 2021-04-01 2022-03-31 08445360 frs-core:CurrentFinancialInstruments 20 2022-03-31 08445360 frs-core:Non-currentFinancialInstruments 20 2022-03-31 08445360 dpl-frs:Item1 2021-04-01 2022-03-31 08445360 dpl-frs:Item1 2021-03-31 08445360 dpl-frs:Item1 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 08445360 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 08445360 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 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2021-03-31 08445360 dpl-frs:Item4 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 08445360 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 08445360 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 08445360 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 08445360 dpl-frs:Item5 2021-04-01 2022-03-31 08445360 dpl-frs:Item5 2021-03-31 08445360 dpl-frs:Item5 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 08445360 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 08445360 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 08445360 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 08445360 dpl-frs:Item6 2021-04-01 2022-03-31 08445360 dpl-frs:Item6 2021-03-31 08445360 dpl-frs:Item6 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 08445360 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 08445360 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 08445360 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 08445360 dpl-frs:Item7 2021-04-01 2022-03-31 08445360 dpl-frs:Item7 2021-03-31 08445360 dpl-frs:Item7 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 08445360 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 08445360 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 08445360 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 08445360 dpl-frs:Item8 2021-04-01 2022-03-31 08445360 dpl-frs:Item8 2021-03-31 08445360 dpl-frs:Item8 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 08445360 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 08445360 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 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08445360 dpl-frs:Item11 2021-03-31 08445360 dpl-frs:Item11 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 08445360 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 08445360 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 08445360 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 08445360 dpl-frs:Item12 2021-04-01 2022-03-31 08445360 dpl-frs:Item12 2021-03-31 08445360 dpl-frs:Item12 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 08445360 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 08445360 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 08445360 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 08445360 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 08445360 1 2021-04-01 2022-03-31 08445360 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 08445360
The Nottingham Window Co Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
JKL ACCOUNTS SERVICES
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08445360
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,015 1,354
1,015 1,354
CURRENT ASSETS
Debtors 6 404,910 418,346
Cash at bank and in hand 318,262 429,767
723,172 848,113
Creditors: Amounts Falling Due Within One Year 7 (392,391 ) (437,293 )
NET CURRENT ASSETS (LIABILITIES) 330,781 410,820
TOTAL ASSETS LESS CURRENT LIABILITIES 331,796 412,174
Creditors: Amounts Falling Due After More Than One Year 8 (21,740 ) (46,286 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (257 ) (257 )
NET ASSETS 309,799 365,631
CAPITAL AND RESERVES
Called up share capital 100 -
Profit and Loss Account 309,699 365,631
SHAREHOLDERS' FUNDS 309,799 365,631
Page 1
Page 2
For the year ending 31 March 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ian NEWCOMBE
Director
23 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Nottingham Window Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08445360 . The registered office is Bridgford Business Centre, 29 Bridgford Road, West Bridgford, Nottingham, NG2 6AU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 3 5
Manufacturing 1 2
Directors 2 2
6 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 120,000
As at 31 March 2023 120,000
Amortisation
As at 1 April 2022 120,000
As at 31 March 2023 120,000
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
Page 4
Page 5
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2022 1,805
As at 31 March 2023 1,805
Depreciation
As at 1 April 2022 451
Provided during the period 339
As at 31 March 2023 790
Net Book Value
As at 31 March 2023 1,015
As at 1 April 2022 1,354
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 129,760 144,247
Prepayments and accrued income 1,650 599
131,410 144,846
Due after more than one year
Other debtors 273,500 273,500
273,500 273,500
404,910 418,346
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 192,312 177,179
Bank loans and overdrafts 25,488 36,088
Corporation tax 36,281 36,281
Other taxes and social security 15,995 6,265
VAT 15,128 29,098
Other creditors 106,785 151,106
Accruals and deferred income 402 454
Directors' loan accounts - 822
392,391 437,293
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Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 21,740 46,286
21,740 46,286
9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2023 2022
£ £
Other timing differences 257 257
10. Ultimate Controlling Party
The company's ultimate controlling party is Ian Newcombe by virtue of his ownership of 51% of the issued share capital in the company.
Page 6