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REGISTERED NUMBER: 10479281 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Fenestration Ltd

Fenestration Ltd (Registered number: 10479281)






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


Fenestration Ltd

Company Information
for the year ended 30 November 2023







DIRECTORS: M D Hek
Mrs J E Meyer-Hek





REGISTERED OFFICE: Boars Tye Barn Boars Tye Road
Silver End
Witham
Essex
CM8 3QA





REGISTERED NUMBER: 10479281 (England and Wales)





ACCOUNTANTS: Simpson Accountancy
Unit 6, CherryTree Farm,
Blackmore End Road
Sible Hedingham
CO9 3LG

Fenestration Ltd (Registered number: 10479281)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,999 10,499

CURRENT ASSETS
Debtors 5 8,673 20,321
Cash at bank 1,564 2,230
10,237 22,551
CREDITORS
Amounts falling due within one year 6 4,728 7,830
NET CURRENT ASSETS 5,509 14,721
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,508

25,220

CREDITORS
Amounts falling due after more than one
year

7

(10,775

)

(12,472

)

PROVISIONS FOR LIABILITIES 8 (1,330 ) (1,995 )
NET ASSETS 403 10,753

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 400 10,750
SHAREHOLDERS' FUNDS 403 10,753

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.

Fenestration Ltd (Registered number: 10479281)

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 10 February 2024 and were signed on its behalf by:





M D Hek - Director


Fenestration Ltd (Registered number: 10479281)

Notes to the Financial Statements
for the year ended 30 November 2023

1. STATUTORY INFORMATION

Fenestration 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 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 etc - 33% on cost and 25% on cost

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Fenestration Ltd (Registered number: 10479281)

Notes to the Financial Statements - continued
for the year ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022
and 30 November 2023 16,400
DEPRECIATION
At 1 December 2022 5,901
Charge for year 3,500
At 30 November 2023 9,401
NET BOOK VALUE
At 30 November 2023 6,999
At 30 November 2022 10,499

5. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Other debtors 6,752 19,000

Amounts falling due after more than one year:
Other debtors 1,921 1,321

Aggregate amounts 8,673 20,321

Included in debtors, is £1,921 of S455 income deposit on the overdrawn director's loan account. This amount is recoverable nine months after the year end in which the loan is repaid.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors (1 ) -
Taxation and social security 3,611 5,221
Other creditors 1,118 2,609
4,728 7,830

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 10,775 12,472

Fenestration Ltd (Registered number: 10479281)

Notes to the Financial Statements - continued
for the year ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2023 2022
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 10,775 12,472

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,330 1,995

Deferred
tax
£   
Balance at 1 December 2022 1,995
Credit to Income Statement during year (665 )
Balance at 30 November 2023 1,330

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
M D Hek
Balance outstanding at start of year (1,106 ) (1,456 )
Amounts advanced 9,799 350
Amounts repaid (3,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 5,693 (1,106 )

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £3,000 (2022 - £20,000) were paid to the directors .