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Registered number: 01950190









CRK WINDOWS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
CRK WINDOWS LIMITED
REGISTERED NUMBER: 01950190

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
62,651
88,026

  
62,651
88,026

Current assets
  

Debtors: amounts falling due within one year
 5 
365,697
351,450

Cash at bank and in hand
 6 
319,467
489,920

  
685,164
841,370

Creditors: amounts falling due within one year
 7 
(71,224)
(164,404)

Net current assets
  
 
 
613,940
 
 
676,966

Total assets less current liabilities
  
676,591
764,992

  

Net assets
  
676,591
764,992


Capital and reserves
  

Called up share capital 
  
70
70

Capital redemption reserve
  
30
30

Profit and loss account
  
676,491
764,892

  
676,591
764,992


Page 1

 
CRK WINDOWS LIMITED
REGISTERED NUMBER: 01950190
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M C Richards
Director

Date: 12 September 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
CRK WINDOWS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

CRK Windows Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is 38 Mark Road, Maylands Avenue, Hemel Hempstead, Hertfordshire, HP2 7BW.
The company's principal activity is that of the supply of windows, doors and conservatories. 
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 3

 
CRK WINDOWS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
10%
straight line
Motor vehicles
-
25%
straight line
Fixtures and fittings
-
10%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 - 7).

Page 4

 
CRK WINDOWS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 June 2023
48,606
83,517
73,815
205,938



At 31 May 2024

48,606
83,517
73,815
205,938



Depreciation


At 1 June 2023
23,387
55,192
39,333
117,912


Charge for the year on owned assets
3,987
16,424
4,964
25,375



At 31 May 2024

27,374
71,616
44,297
143,287



Net book value



At 31 May 2024
21,232
11,901
29,518
62,651



At 31 May 2023
25,219
28,325
34,482
88,026

Page 5

 
CRK WINDOWS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Debtors

2024
2023
£
£


Other debtors
327,275
341,824

Prepayments and accrued income
38,422
9,626

365,697
351,450



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
319,467
489,920

319,467
489,920



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
4,978
16,264

Corporation tax
14,022
47,586

Other taxation and social security
42,721
89,341

Other creditors
5,253
7,213

Accruals and deferred income
4,250
4,000

71,224
164,404



8.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable to the fund and amounted to £302,355 (2023: £303,030).


9.


Related party transactions

At the year end date, CRK Windows Limited was owed £327,204 (2023: £341,604) by U-Fit Windows Systems Limited, a company under common directorship. 

 
Page 6