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Registered Number: 01536990
England and Wales

 

 

 

WINDOW WISE COMPANY LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Window Wise Company Limited for the year ended 31 December 2023 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of Window Wise Company Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Window Wise Company Limited and state those matters that we have agreed to state to the Board of Window Wise Company Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Window Wise Company Limited and its members as a body for our work or for this report.

It is your duty to ensure that Window Wise Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Window Wise Company Limited. You consider that Window Wise Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Window Wise Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Allazo Ltd
2 Claridge Court
Lower Kings Road
Berkhamsted
HP4 2AF
29 April 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 14,363    16,513 
14,363    16,513 
Current assets      
Stocks 36,000    40,000 
Debtors 236,926    175,831 
Cash at bank and in hand 50,030    120,136 
322,956    335,967 
Creditors: amount falling due within one year (228,404)   (242,100)
Net current assets 94,552    93,867 
 
Total assets less current liabilities 108,915    110,380 
Creditors: amount falling due after more than one year (15,000)   (25,000)
Provisions for liabilities (2,729)   (3,138)
Net assets 91,186    82,242 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 91,086    82,142 
Shareholder's funds 91,186    82,242 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 29 April 2024 and were signed on its behalf by:


-------------------------------
Christian Metcalfe
Director
-------------------------------
Bruce Hutchens
Director
2
General Information
Window Wise Company Limited is a private company, limited by shares, registered in England and Wales, registration number 01536990, registration address Unity House, Chilton Road, Chesham, Buckinghamshire, HP5 2AT.

The presentation currency is £ sterling.
1.

Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Turnover includes revenue earned from the sale of goods and from the rendering of service, the policies adopted are as follows:
  • Sale of goods
Sale of goods revenue is recognised at the point of sale, which is usually where the customer has taken delivery of the goods, the risks and rewards are transferred to the customer and there is a valid sales contract. Amounts disclosed as revenue are net of sales returns and trade discounts.
  • 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.
  • Other revenue
Other revenue is recognised when it is received or when the right to receive payment is established.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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 or refundable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
  • Computer Equipment                 25% reducing balance
Motor Vehicles 10% Straight Line
Work In Progress
Work in progress is included in relation to the stage of completion of the contract and the contractual obligations between the customer and the company. 
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the Income statement when due.
Significant Judgements and Estimates
Preparation of the financial statements requires management to make significant judgements and estimates. The following are significant management judgements in applying the accounting policies of the group that have the most significant effect on the financial statements.
  • Stage of completion - management have made judgemetns on the stages of completion for both works completed and goods in transit to ensure that the timing of revenue and expenditure are in line with accounting convention.  This requires their expertise and knowledge of the business to reliably estimate the value to assign to revenue and expenditure.  This is done by review of invoices, delivery notes and work plans.
2.

Average number of employees



Average number of employees during the year was 9 (2022 : 9).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 January 2023 15,833    8,220    24,053 
Additions    
Disposals    
At 31 December 2023 15,833    8,220    24,053 
Depreciation
At 01 January 2023 1,583    5,957    7,540 
Charge for year 1,584    566    2,150 
On disposals    
At 31 December 2023 3,167    6,523    9,690 
Net book values
Closing balance as at 31 December 2023 12,666    1,697    14,363 
Opening balance as at 01 January 2023 14,250    2,263    16,513 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3