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REGISTERED NUMBER: 05376227 (England and Wales)















ARTISAN CONSERVATORIES AND WINDOWS
LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 NOVEMBER 2023






ARTISAN CONSERVATORIES AND WINDOWS
LIMITED (REGISTERED NUMBER: 05376227)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023










Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


ARTISAN CONSERVATORIES AND WINDOWS
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







Directors: I G Gibson
R Gibson





Registered office: St Andrews House
Yale Business Village
Ellice Way
Wrexham
Wrexham CB
LL13 7YL





Registered number: 05376227 (England and Wales)





Accountants: John Davies and Co
St Andrews House
Yale Business Village
Ellice Way
Wrexham
Wrexham CB
LL13 7YL

ARTISAN CONSERVATORIES AND WINDOWS
LIMITED (REGISTERED NUMBER: 05376227)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Intangible assets 4 90,000 100,000
Tangible assets 5 101,946 77,047
191,946 177,047

Current assets
Stocks 20,859 35,138
Debtors 6 43,837 14,509
Cash at bank and in hand 300,407 257,372
365,103 307,019
Creditors
Amounts falling due within one year 7 238,716 231,675
Net current assets 126,387 75,344
Total assets less current liabilities 318,333 252,391

Creditors
Amounts falling due after more than one
year

8

(2,483

)

(9,934

)

Provisions for liabilities (23,360 ) (18,883 )
Net assets 292,490 223,574

Capital and reserves
Called up share capital 1,000 1,000
Retained earnings 291,490 222,574
Shareholders' funds 292,490 223,574

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

ARTISAN CONSERVATORIES AND WINDOWS
LIMITED (REGISTERED NUMBER: 05376227)

BALANCE SHEET - continued
30 NOVEMBER 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 18 April 2024 and were signed on its behalf by:





I G Gibson - Director


ARTISAN CONSERVATORIES AND WINDOWS
LIMITED (REGISTERED NUMBER: 05376227)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023


1. Statutory information

Artisan Conservatories and 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.

Turnover
Turnover represents net invoiced sales of goods and work completed at the year end, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised over 20 years at present.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.
Tools and equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance and 15% on reducing balance
Office equipment - 15% 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 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.


ARTISAN CONSERVATORIES AND WINDOWS
LIMITED (REGISTERED NUMBER: 05376227)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


2. Accounting policies - continued
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.

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 11 (2022 - 11 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 December 2022
and 30 November 2023 200,000
Amortisation
At 1 December 2022 100,000
Charge for year 10,000
At 30 November 2023 110,000
Net book value
At 30 November 2023 90,000
At 30 November 2022 100,000

ARTISAN CONSERVATORIES AND WINDOWS
LIMITED (REGISTERED NUMBER: 05376227)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


5. Tangible fixed assets
Tools and Motor Office
equipment vehicles equipment Totals
£    £    £    £   
Cost
At 1 December 2022 27,109 145,312 56,933 229,354
Additions 2,499 39,675 470 42,644
At 30 November 2023 29,608 184,987 57,403 271,998
Depreciation
At 1 December 2022 20,454 94,149 37,704 152,307
Charge for year 1,106 13,966 2,673 17,745
At 30 November 2023 21,560 108,115 40,377 170,052
Net book value
At 30 November 2023 8,048 76,872 17,026 101,946
At 30 November 2022 6,655 51,163 19,229 77,047

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
Cost
At 1 December 2022
and 30 November 2023 48,847
Depreciation
At 1 December 2022 11,479
Charge for year 5,605
At 30 November 2023 17,084
Net book value
At 30 November 2023 31,763
At 30 November 2022 37,368

6. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 35,976 7,471
Other debtors 7,861 7,038
43,837 14,509

ARTISAN CONSERVATORIES AND WINDOWS
LIMITED (REGISTERED NUMBER: 05376227)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


7. Creditors: amounts falling due within one year
2023 2022
£    £   
Hire purchase contracts 7,450 7,450
Trade creditors 65,075 76,276
Taxation and social security 81,566 76,400
Other creditors 84,625 71,549
238,716 231,675

8. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Hire purchase contracts 2,483 9,934

9. Related party disclosures

The company operates a loan account with the director I Gibson included in other creditors .
No Interest is charged on the loan and it is repayable on demand.