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REGISTERED NUMBER: 05074295 (England and Wales)















Unaudited Financial Statements For The Year Ended 31 May 2023

for

R & A Windows Limited

R & A Windows Limited (Registered number: 05074295)






Contents of the Financial Statements
For The Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R & A Windows Limited

Company Information
For The Year Ended 31 May 2023







DIRECTORS: K Horner
A Horner





REGISTERED OFFICE: 414 Yorktown Road
Sandhurst
Berkshire
GU47 0PR





REGISTERED NUMBER: 05074295 (England and Wales)





ACCOUNTANTS: Fuller Spurling
Mill House
58 Guildford Street
Chertsey
Surrey
KT16 9BE

R & A Windows Limited (Registered number: 05074295)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 406 543

CURRENT ASSETS
Stocks 7,500 7,500
Debtors 5 91,171 120,052
Cash at bank 5,034 56,508
103,705 184,060
CREDITORS
Amounts falling due within one year 6 158,278 154,607
NET CURRENT (LIABILITIES)/ASSETS (54,573 ) 29,453
TOTAL ASSETS LESS CURRENT
LIABILITIES

(54,167

)

29,996

CREDITORS
Amounts falling due after more than one
year

7

20,362

29,761
NET (LIABILITIES)/ASSETS (74,529 ) 235

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 8 (74,531 ) 233
(74,529 ) 235

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 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 & A Windows Limited (Registered number: 05074295)

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.

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 22 February 2024 and were signed on its behalf by:





A Horner - Director


R & A Windows Limited (Registered number: 05074295)

Notes to the Financial Statements
For The Year Ended 31 May 2023

1. STATUTORY INFORMATION

R & A 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.

The Accounts are prepared on a going concern basis, for which reliance is placed on the continuing support of the directors.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and is recognised as services are provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

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


R & A Windows Limited (Registered number: 05074295)

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

2. ACCOUNTING POLICIES - continued
Taxation
Taxation represents the sum of tax currently payable, and deferred tax if material.

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, where material, is recognised on all 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. 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.

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.


Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand
Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.


Creditors
Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Hire purchase and leasing commitments
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 5 (2022 - 5 ) .

R & A Windows Limited (Registered number: 05074295)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2022
and 31 May 2023 20,000 15,972 8,607 44,579
DEPRECIATION
At 1 June 2022 20,000 15,971 8,065 44,036
Charge for year - 1 136 137
At 31 May 2023 20,000 15,972 8,201 44,173
NET BOOK VALUE
At 31 May 2023 - - 406 406
At 31 May 2022 - 1 542 543

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 77,411 60,333
Other debtors 1,000 1,000
Directors' current accounts 9,873 55,832
Tax 2,887 2,887
91,171 120,052

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 24,093 10,648
Trade creditors 100,315 111,588
Social security and other taxes 8,381 8,829
VAT 17,942 17,739
Other creditors 6,197 4,803
Accrued expenses 1,350 1,000
158,278 154,607

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans - 2-5 years 20,362 29,761

R & A Windows Limited (Registered number: 05074295)

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

8. RESERVES
Retained
earnings
£   

At 1 June 2022 233
Deficit for the year (74,764 )
At 31 May 2023 (74,531 )

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.5.23 31.5.22
£    £   
A Horner and K Horner
Balance outstanding at start of year 55,832 -
Amounts advanced 9,873 55,832
Amounts repaid (55,832 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,873 55,832