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REGISTERED NUMBER: SC572177 (Scotland)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

WINDOWS 4U (SCOTLAND) LTD

WINDOWS 4U (SCOTLAND) LTD (REGISTERED NUMBER: SC572177)






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

Report of the Accountants 5

WINDOWS 4U (SCOTLAND) LTD

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTORS: A Smith
G S Cohen





SECRETARY:





REGISTERED OFFICE: 30 Polmadie Street
Glasgow
G42 0PD





REGISTERED NUMBER: SC572177 (Scotland)





ACCOUNTANTS: G. Ingram and Company Limited
Ardoch House
Lesmahagow
South Lanarkshire
ML11 0HJ

WINDOWS 4U (SCOTLAND) LTD (REGISTERED NUMBER: SC572177)

BALANCE SHEET
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 56,207 56,618

CURRENT ASSETS
Stocks 46,509 39,532
Debtors 5 77,512 104,563
Cash at bank and in hand 912,197 836,909
1,036,218 981,004
CREDITORS
Amounts falling due within one year 6 254,665 307,564
NET CURRENT ASSETS 781,553 673,440
TOTAL ASSETS LESS CURRENT
LIABILITIES

837,760

730,058

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 837,758 730,056
SHAREHOLDERS' FUNDS 837,760 730,058

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 6 September 2024 and were signed on its behalf by:





G S Cohen - Director


WINDOWS 4U (SCOTLAND) LTD (REGISTERED NUMBER: SC572177)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Windows 4U (Scotland) Ltd is a private company, limited by shares , registered in Scotland. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

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

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

WINDOWS 4U (SCOTLAND) LTD (REGISTERED NUMBER: SC572177)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 13 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 24,649 5,160 54,055 10,282 94,146
Additions - 396 18,599 887 19,882
Disposals - - (15,427 ) - (15,427 )
At 31 December 2023 24,649 5,556 57,227 11,169 98,601
DEPRECIATION
At 1 January 2023 4,996 2,439 24,151 5,942 37,528
Charge for year 3,930 622 8,436 986 13,974
Eliminated on disposal - - (9,108 ) - (9,108 )
At 31 December 2023 8,926 3,061 23,479 6,928 42,394
NET BOOK VALUE
At 31 December 2023 15,723 2,495 33,748 4,241 56,207
At 31 December 2022 19,653 2,721 29,904 4,340 56,618

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 76,704 104,563
Other debtors 808 -
77,512 104,563

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 171,528 163,573
Taxation and social security 72,299 134,583
Other creditors 10,838 9,408
254,665 307,564

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is a loan from the directors of £2,808 ( 2022 : £2,328 ) which is interest free and repayable on demand.

WINDOWS 4U (SCOTLAND) LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
WINDOWS 4U (SCOTLAND) 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 order to assist you fulfil your duties under the Companies Act 2006, we have prepared for your approval the
accounts of Windows 4U ( Scotland ) Ltd for accounting period ended 31st December,2023 set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Windows 4U ( Scotland ) Limited, as a body, in accordance with the terms and conditions of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Windows 4U ( Scotland ) Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than that of Windows 4U ( Scotland ) Ltd and its Board of Directors.

It is your duty to ensure that Windows 4U ( Scotland ) Ltd has kept adequate business records and to prepare statutory accounts that give a true and fair view of the assets, liabilities and financial position and profit of Windows 4U ( Scotland ) Ltd. You consider that that Windows 4U (Scotland ) Ltd is exempt from the Statutory audit requirements for the year.

We have not been instructed to carry out an audit or a review of the accounts of Windows 4U ( Scotland ) Ltd. For this reason we have not verified the accuracy or completeness of the accounting records on information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.






G. Ingram and Company Limited
Ardoch House
Lesmahagow
South Lanarkshire
ML11 0HJ


Date: .............................................