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REGISTERED NUMBER: 05285353 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

HARMONY WINDOWS LTD

HARMONY WINDOWS LTD (REGISTERED NUMBER: 05285353)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


HARMONY WINDOWS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: Mr L W Hartley
Mr W Millar





SECRETARY: Mr W Millar





REGISTERED OFFICE: 184 Ainslie Street
Barrow in Furness
Cumbria
LA14 5BG





REGISTERED NUMBER: 05285353 (England and Wales)





ACCOUNTANTS: R F Miller & Co
Double Tree Court
10A Cavendish St
Ulverston
Cumbria
LA12 7AD

CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
HARMONY WINDOWS LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at 30 November 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.






R F Miller & Co
Double Tree Court
10A Cavendish St
Ulverston
Cumbria
LA12 7AD


30 August 2024

HARMONY WINDOWS LTD (REGISTERED NUMBER: 05285353)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 112,678 115,622

CURRENT ASSETS
Stocks 3,405 2,758
Debtors 5 32,456 14,256
Cash at bank 27,116 26,987
62,977 44,001
CREDITORS
Amounts falling due within one year 6 86,297 91,132
NET CURRENT LIABILITIES (23,320 ) (47,131 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

89,358

68,491

CREDITORS
Amounts falling due after more than one
year

7

(68,636

)

(79,789

)

PROVISIONS FOR LIABILITIES (19,482 ) (15,345 )
NET ASSETS/(LIABILITIES) 1,240 (26,643 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,140 (26,743 )
1,240 (26,643 )

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.

HARMONY WINDOWS LTD (REGISTERED NUMBER: 05285353)

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 30 August 2024 and were signed on its behalf by:





Mr L W Hartley - Director


HARMONY WINDOWS LTD (REGISTERED NUMBER: 05285353)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Harmony Windows 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.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stocks and work in progress are stated at the lower of cost and estimated costs to complete and sell, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Estimated selling price less costs to complete and sell is based on the estimated selling price of the goods less any estimated completion or selling costs likely to be incurred on the sale.

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

HARMONY WINDOWS LTD (REGISTERED NUMBER: 05285353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 December 2022
and 30 November 2023 103,978 2,340 3,139
DEPRECIATION
At 1 December 2022 - 2,327 2,667
Charge for year - 3 118
At 30 November 2023 - 2,330 2,785
NET BOOK VALUE
At 30 November 2023 103,978 10 354
At 30 November 2022 103,978 13 472

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 26,090 4,741 140,288
DEPRECIATION
At 1 December 2022 15,215 4,457 24,666
Charge for year 2,718 105 2,944
At 30 November 2023 17,933 4,562 27,610
NET BOOK VALUE
At 30 November 2023 8,157 179 112,678
At 30 November 2022 10,875 284 115,622

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 5,033 14,256
Directors' current accounts 27,311 -
Prepayments 112 -
32,456 14,256

HARMONY WINDOWS LTD (REGISTERED NUMBER: 05285353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 13,270 12,901
Trade creditors 48,154 44,088
Corporation tax 9,507 7,918
Social security and other taxes 2,154 5,177
VAT 6,467 5,502
Credit card account 2,531 2,127
Other creditors 1,621 1,718
Directors' current accounts - 8,712
Accrued expenses 2,593 2,989
86,297 91,132

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 13,692 13,308
Bank loans - 2-5 years 24,824 31,599
Bank loans more 5 yr by instal 30,120 34,882
68,636 79,789

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 30,120 34,882

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within debtors is an amount due from Mr L W Hartley, a director of the company of £23,966 (2022: £8,276 creditor) and an amount due from Mr W Millar, a director of the company, of £3,346 (2022: £436 creditor).

9. RELATED PARTY DISCLOSURES

During the year the directors received dividends as follows: Mr L W Hartley £1,890 (2022: £13,288) and Mr W Millar £3,750 (2022: £7,582).

10. ULTIMATE CONTROLLING PARTY

The company was under the joint control of the directors throughout the current and previous years. Each director owns 50% of the company's issued share capital.