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REGISTERED NUMBER: 08198785 (England and Wales)















Financial Statements for the Year Ended 31 December 2023

for

The Sash Window Workshop Limited

The Sash Window Workshop Limited (Registered number: 08198785)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


The Sash Window Workshop Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Mr R G Dollar





SECRETARY: Mr R G Dollar





REGISTERED OFFICE: 4 Kiln Lane
Bracknell
Berkshire
RG12 1NA





REGISTERED NUMBER: 08198785 (England and Wales)





AUDITORS: WP Audit Limited
Statutory Auditors
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN

The Sash Window Workshop Limited (Registered number: 08198785)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £   
FIXED ASSETS
Investments 4 20,000 20,000

CURRENT ASSETS
Debtors 5 226,901 35,950
Cash at bank 80 41
226,981 35,991
CREDITORS
Amounts falling due within one year 6 (231,341 ) (35,000 )
NET CURRENT (LIABILITIES)/ASSETS (4,360 ) 991
TOTAL ASSETS LESS CURRENT LIABILITIES 15,640 20,991

CAPITAL AND RESERVES
Called up share capital 7 20,000 20,000
Retained earnings (4,360 ) 991
15,640 20,991

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 director and authorised for issue on 5 September 2024 and were signed by:





Mr R G Dollar - Director


The Sash Window Workshop Limited (Registered number: 08198785)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

The Sash Window Workshop Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Preparation of consolidated financial statements
The financial statements contain information about The Sash Window Workshop Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, TSWW Holdings Limited, 4 Kiln Lane, Bracknell, RG12 1NA.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates
In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

Financial instruments
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

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.


The Sash Window Workshop Limited (Registered number: 08198785)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
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.

Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
31.12.23 31.12.22
£    £   
Investment in subsidiaries 20,000 20,000

The company's investments at the Balance Sheet date in the share capital of companies include the following:

The Sash Window Workshop Trading Limited
Registered office: England
Nature of business: Manufacturing and installation of windows
%
Class of shares: holding
Ordinary 100.00
31.12.23 31.12.22
£    £   
Aggregate capital and reserves 1,102,450 981,368
Profit for the year 837,748 1,090,528

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed by group undertakings 226,901 -
Other debtors - 35,950
226,901 35,950

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed to group undertakings 226,101 -
Other creditors 5,240 35,000
231,341 35,000

The Sash Window Workshop Limited (Registered number: 08198785)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. CALLED UP SHARE CAPITAL

31.12.23 31.12.22
£ £
Allotted, called up and fully paid
11,000 (2022 - 11,000) Ordinary A shares of £1 each 11,000 11,000
5,600 (2022 - 5,600) Ordinary B shares of £1 each 5,600 5,600
2,600 (2022 - 2,600) Ordinary C shares of £1 each 2,600 2,600
800 (2022 - 800) Ordinary E shares of £1 each 800 800

20,000 20,000

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Philippa Duckworth BSc FCCA (Senior Statutory Auditor)
for and on behalf of WP Audit Limited

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R G Dollar.

The ultimate parent company is TSWW Holdings Ltd