2023-01-012023-12-312023-12-31false04855552ALPHA WINDOWS (BERKSHIRE) LTD2024-08-26iso4217:GBPxbrli:pure048555522023-01-01048555522023-12-31048555522023-01-012023-12-31048555522022-01-01048555522022-12-31048555522022-01-012022-12-3104855552bus:SmallEntities2023-01-012023-12-3104855552bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3104855552bus:FullAccounts2023-01-012023-12-3104855552bus:PrivateLimitedCompanyLtd2023-01-012023-12-3104855552core:WithinOneYear2023-12-3104855552core:AfterOneYear2023-12-3104855552core:WithinOneYear2022-12-3104855552core:AfterOneYear2022-12-3104855552core:ShareCapital2023-12-3104855552core:SharePremium2023-12-3104855552core:RevaluationReserve2023-12-3104855552core:OtherReservesSubtotal2023-12-3104855552core:RetainedEarningsAccumulatedLosses2023-12-3104855552core:ShareCapital2022-12-3104855552core:SharePremium2022-12-3104855552core:RevaluationReserve2022-12-3104855552core:OtherReservesSubtotal2022-12-3104855552core:RetainedEarningsAccumulatedLosses2022-12-3104855552core:LandBuildings2023-12-3104855552core:PlantMachinery2023-12-3104855552core:Vehicles2023-12-3104855552core:FurnitureFittings2023-12-3104855552core:OfficeEquipment2023-12-3104855552core:NetGoodwill2023-12-3104855552core:IntangibleAssetsOtherThanGoodwill2023-12-3104855552core:ListedExchangeTraded2023-12-3104855552core:UnlistedNon-exchangeTraded2023-12-3104855552core:LandBuildings2022-12-3104855552core:PlantMachinery2022-12-3104855552core:Vehicles2022-12-3104855552core:FurnitureFittings2022-12-3104855552core:OfficeEquipment2022-12-3104855552core:NetGoodwill2022-12-3104855552core:IntangibleAssetsOtherThanGoodwill2022-12-3104855552core:ListedExchangeTraded2022-12-3104855552core:UnlistedNon-exchangeTraded2022-12-3104855552core:LandBuildings2023-01-012023-12-3104855552core:PlantMachinery2023-01-012023-12-3104855552core:Vehicles2023-01-012023-12-3104855552core:FurnitureFittings2023-01-012023-12-3104855552core:OfficeEquipment2023-01-012023-12-3104855552core:NetGoodwill2023-01-012023-12-3104855552core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3104855552core:ListedExchangeTraded2023-01-012023-12-3104855552core:UnlistedNon-exchangeTraded2023-01-012023-12-3104855552core:MoreThanFiveYears2023-01-012023-12-3104855552core:Non-currentFinancialInstruments2023-12-3104855552core:Non-currentFinancialInstruments2022-12-3104855552dpl:CostSales2023-01-012023-12-3104855552dpl:DistributionCosts2023-01-012023-12-3104855552core:LandBuildings2023-01-012023-12-3104855552core:PlantMachinery2023-01-012023-12-3104855552core:Vehicles2023-01-012023-12-3104855552core:FurnitureFittings2023-01-012023-12-3104855552core:OfficeEquipment2023-01-012023-12-3104855552dpl:AdministrativeExpenses2023-01-012023-12-3104855552core:NetGoodwill2023-01-012023-12-3104855552core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3104855552dpl:GroupUndertakings2023-01-012023-12-3104855552dpl:ParticipatingInterests2023-01-012023-12-3104855552dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3104855552core:ListedExchangeTraded2023-01-012023-12-3104855552dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3104855552core:UnlistedNon-exchangeTraded2023-01-012023-12-3104855552dpl:CostSales2022-01-012022-12-3104855552dpl:DistributionCosts2022-01-012022-12-3104855552core:LandBuildings2022-01-012022-12-3104855552core:PlantMachinery2022-01-012022-12-3104855552core:Vehicles2022-01-012022-12-3104855552core:FurnitureFittings2022-01-012022-12-3104855552core:OfficeEquipment2022-01-012022-12-3104855552dpl:AdministrativeExpenses2022-01-012022-12-3104855552core:NetGoodwill2022-01-012022-12-3104855552core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3104855552dpl:GroupUndertakings2022-01-012022-12-3104855552dpl:ParticipatingInterests2022-01-012022-12-3104855552dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3104855552core:ListedExchangeTraded2022-01-012022-12-3104855552dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3104855552core:UnlistedNon-exchangeTraded2022-01-012022-12-3104855552core:NetGoodwill2023-12-3104855552core:IntangibleAssetsOtherThanGoodwill2023-12-3104855552core:LandBuildings2023-12-3104855552core:PlantMachinery2023-12-3104855552core:Vehicles2023-12-3104855552core:FurnitureFittings2023-12-3104855552core:OfficeEquipment2023-12-3104855552core:AfterOneYear2023-12-3104855552core:WithinOneYear2023-12-3104855552core:ListedExchangeTraded2023-12-3104855552core:UnlistedNon-exchangeTraded2023-12-3104855552core:ShareCapital2023-12-3104855552core:SharePremium2023-12-3104855552core:RevaluationReserve2023-12-3104855552core:OtherReservesSubtotal2023-12-3104855552core:RetainedEarningsAccumulatedLosses2023-12-3104855552core:NetGoodwill2022-12-3104855552core:IntangibleAssetsOtherThanGoodwill2022-12-3104855552core:LandBuildings2022-12-3104855552core:PlantMachinery2022-12-3104855552core:Vehicles2022-12-3104855552core:FurnitureFittings2022-12-3104855552core:OfficeEquipment2022-12-3104855552core:AfterOneYear2022-12-3104855552core:WithinOneYear2022-12-3104855552core:ListedExchangeTraded2022-12-3104855552core:UnlistedNon-exchangeTraded2022-12-3104855552core:ShareCapital2022-12-3104855552core:SharePremium2022-12-3104855552core:RevaluationReserve2022-12-3104855552core:OtherReservesSubtotal2022-12-3104855552core:RetainedEarningsAccumulatedLosses2022-12-3104855552core:NetGoodwill2022-01-0104855552core:IntangibleAssetsOtherThanGoodwill2022-01-0104855552core:LandBuildings2022-01-0104855552core:PlantMachinery2022-01-0104855552core:Vehicles2022-01-0104855552core:FurnitureFittings2022-01-0104855552core:OfficeEquipment2022-01-0104855552core:AfterOneYear2022-01-0104855552core:WithinOneYear2022-01-0104855552core:ListedExchangeTraded2022-01-0104855552core:UnlistedNon-exchangeTraded2022-01-0104855552core:ShareCapital2022-01-0104855552core:SharePremium2022-01-0104855552core:RevaluationReserve2022-01-0104855552core:OtherReservesSubtotal2022-01-0104855552core:RetainedEarningsAccumulatedLosses2022-01-0104855552core:AfterOneYear2023-01-012023-12-3104855552core:WithinOneYear2023-01-012023-12-3104855552core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3104855552core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3104855552core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3104855552core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3104855552core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3104855552core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3104855552core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3104855552core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3104855552core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3104855552core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3104855552core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3104855552core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3104855552core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3104855552core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3104855552core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3104855552core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3104855552core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3104855552core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3104855552core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3104855552core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3104855552core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3104855552core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3104855552core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3104855552core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3104855552core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3104855552core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3104855552core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3104855552bus:Director12023-01-012023-12-31

ALPHA WINDOWS (BERKSHIRE) LTD

Registered Number
04855552
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

ALPHA WINDOWS (BERKSHIRE) LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

CRISP, Daniel Jonathan

Registered Address

3 High Street
Iver
SL0 9ND

Registered Number

04855552 (England and Wales)
ALPHA WINDOWS (BERKSHIRE) LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets412,31519,845
12,31519,845
Current assets
Stocks564,06156,174
Debtors62,917165,369
Cash at bank and on hand64,96779,437
191,945300,980
Creditors amounts falling due within one year6(135,549)(180,614)
Net current assets (liabilities)56,396120,366
Total assets less current liabilities68,711140,211
Creditors amounts falling due after one year7(25,777)(35,654)
Net assets42,934104,557
Capital and reserves
Called up share capital44
Profit and loss account42,930104,553
Shareholders' funds42,934104,557
The financial statements were approved and authorised for issue by the Director on 26 August 2024, and are signed on its behalf by:
CRISP, Daniel Jonathan
Director
Registered Company No. 04855552
ALPHA WINDOWS (BERKSHIRE) LTD
Notes to the Financial Statements
for the year ended 31 December 2023

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year33
3.Intangible assets
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 January 2345,40145,401
Additions7,4007,400
Disposals(13,900)(13,900)
At 31 December 2338,90138,901
Depreciation and impairment
At 01 January 2325,55625,556
Charge for year2,5542,554
On disposals(1,524)(1,524)
At 31 December 2326,58626,586
Net book value
At 31 December 2312,31512,315
At 31 December 2219,84519,845
5.Stocks

2023

2022

££
Work in progress64,06156,174
Total64,06156,174
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables128,374161,816
Taxation and social security7,17518,798
Total135,549180,614
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts25,77735,654
Total25,77735,654