Registered number
03400106
Eastern Windows Mfg.Co Limited
Filleted Accounts
31 July 2023
Eastern Windows Mfg.Co Limited
Registered number: 03400106
Balance Sheet
as at 31 July 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 56,083 51,594
Current assets
Stocks 49,315 46,995
Debtors 4 63,646 104,824
Cash at bank and in hand 6,633 9,219
119,594 161,038
Creditors: amounts falling due within one year 5 (143,645) (164,067)
Net current liabilities (24,051) (3,029)
Total assets less current liabilities 32,032 48,565
Creditors: amounts falling due after more than one year 6 (17,850) (27,353)
Net assets 14,182 21,212
Capital and reserves
Called up share capital 100 100
Profit and loss account 14,082 21,112
Shareholders' funds 14,182 21,212
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr G S Jandu
Director
Approved by the board on 29 July 2024
Eastern Windows Mfg.Co Limited
Notes to the Accounts
for the year ended 31 July 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 10 % reducing balance
Motor vehicles 15 % reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 8 7
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 August 2022 211,907 12,565 224,472
Additions - 11,451 11,451
At 31 July 2023 211,907 24,016 235,923
Depreciation
At 1 August 2022 162,014 10,864 172,878
Charge for the year 4,989 1,973 6,962
At 31 July 2023 167,003 12,837 179,840
Net book value
At 31 July 2023 44,904 11,179 56,083
At 31 July 2022 49,893 1,701 51,594
4 Debtors 2023 2022
£ £
Trade debtors 60,135 104,824
Other debtors 3,511 -
63,646 104,824
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 41,460 37,119
Trade creditors 37,182 60,232
Taxation and social security costs 9,044 22,296
Other creditors 55,959 44,420
143,645 164,067
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 17,850 27,353
7 Other information
Eastern Windows Mfg.Co Limited is a private company limited by shares and incorporated in England. Its registered office is:
11 Booth Street
Handsworth
Birmingham B21 0NG
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