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Registered number: 04049457
Platinum Windows U.K. Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04049457
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,836 4,846
3,836 4,846
CURRENT ASSETS
Stocks 5 19,846 17,972
Debtors 6 88,368 21,624
Cash at bank and in hand 472 14,296
108,686 53,892
Creditors: Amounts Falling Due Within One Year 7 (90,716 ) (53,762 )
NET CURRENT ASSETS (LIABILITIES) 17,970 130
TOTAL ASSETS LESS CURRENT LIABILITIES 21,806 4,976
NET ASSETS 21,806 4,976
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 21,804 4,974
SHAREHOLDERS' FUNDS 21,806 4,976
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For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
P A Birkett
Director
C J Hill
Director
3 October 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Platinum Windows U.K. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04049457 . The registered office is Unit 11 Brymau Four Estate River Lane, Saltney, Chester, CH4 8RF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold property improvements 25% on net book value
Plant & Machinery 25% on net book value
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 8)
7 8
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4. Tangible Assets
Land & Property
Leasehold property improvements Plant & Machinery Total
£ £ £
Cost
As at 1 February 2023 2,660 37,886 40,546
Additions - 275 275
Disposals - (42 ) (42 )
As at 31 January 2024 2,660 38,119 40,779
Depreciation
As at 1 February 2023 2,660 33,040 35,700
Provided during the period - 1,279 1,279
Disposals - (36 ) (36 )
As at 31 January 2024 2,660 34,283 36,943
Net Book Value
As at 31 January 2024 - 3,836 3,836
As at 1 February 2023 - 4,846 4,846
5. Stocks
2024 2023
£ £
Stock 7,390 8,798
Work in progress 12,456 9,174
19,846 17,972
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 86,417 19,871
Other debtors 1,951 1,753
88,368 21,624
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 45,433 33,586
Bank loans and overdrafts 4,734 -
Other creditors 14,128 4,562
Taxation and social security 26,421 15,614
90,716 53,762
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 22,800 22,800
Later than one year and not later than five years 66,500 20,900
89,300 43,700
10. Related Party Transactions
The directors make an interest free loan available to the company, which is repayable on demand. The amount outstanding at the year end was £11,198 (2023 - £2,005).
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