2023-04-012024-03-312024-03-31false12201999P & P Trade Windows and Doors 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P & P Trade Windows and Doors Limited

Registered Number
12201999
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

P & P Trade Windows and Doors Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Paul Gerald French
Peter Gerald French

Registered Address

Unit 8 Great Western Road
Martock
TA12 6HB

Place of Business

Unit 8 & 9

Great Western Road

Martock

TA12 6HB


Registered Number

12201999 (England and Wales)
P & P Trade Windows and Doors Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3441,044141,401
441,044141,401
Current assets
Stocks20,21529,660
Debtors4160,965106,371
Cash at bank and on hand169,377247,365
350,557383,396
Creditors amounts falling due within one year5(147,854)(171,269)
Net current assets (liabilities)202,703212,127
Total assets less current liabilities643,747353,528
Creditors amounts falling due after one year(162,108)(8,928)
Provisions for liabilities(77,675)(27,684)
Net assets403,964316,916
Capital and reserves
Called up share capital170170
Profit and loss account403,794316,746
Shareholders' funds403,964316,916
The financial statements were approved and authorised for issue by the Board of Directors on 31 July 2024, and are signed on its behalf by:
Paul Gerald French
Director
Peter Gerald French
Director

Registered Company No. 12201999
P & P Trade Windows and Doors Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Fixtures and fittings15-
Vehicles25-
Office Equipment-4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees
The following average number of employees includes directors.

20242023
Average number of employees during the year1817
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23233,941
Additions401,048
Disposals(45,000)
At 31 March 24534,989
Depreciation and impairment
At 01 April 2392,541
Charge for year56,404
At 31 March 2493,945
Net book value
At 31 March 24441,044
At 31 March 23141,401
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables80,23554,934
Other debtors76,62550,704
Prepayments and accrued income4,105733
Total160,965106,371
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables40,76054,759
Taxation and social security8,80852,168
Finance lease and HP contracts41,24132,469
Other creditors54,20729,800
Accrued liabilities and deferred income2,8382,073
Total147,854171,269
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts162,1088,928
7.Related party transactions
JHK Solutions Ltd have borrowed funds from P & P Trade Windows and Doors Ltd totalling £50,704. Paul French and Peter French are the only director's of JHK Solutions Ltd.