2023-04-012024-03-312024-03-31false04540137A & R Windows 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A & R Windows Ltd

Registered Number
04540137
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

A & R Windows Ltd
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Tucker, Adam Stephen

Registered Address

C/O Derek J Read & Co
107 North Street
Martock
TA12 6EJ

Registered Number

04540137 (England and Wales)
A & R Windows Ltd
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets41,1801,653
1,1801,653
Current assets
Stocks8,85730,185
Debtors56,49619,845
Cash at bank and on hand40,10022,867
55,45372,897
Creditors amounts falling due within one year6(49,305)(74,146)
Net current assets (liabilities)6,148(1,249)
Total assets less current liabilities7,328404
Provisions for liabilities(224)(314)
Net assets7,10490
Capital and reserves
Called up share capital22
Profit and loss account7,10288
Shareholders' funds7,10490
The financial statements were approved and authorised for issue by the Director on 25 September 2024, and are signed on its behalf by:
Tucker, Adam Stephen
Director
Registered Company No. 04540137
A & R Windows Ltd
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-4
Vehicles25-
Office Equipment-3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year45
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2360,000
At 31 March 2460,000
Amortisation and impairment
At 01 April 2360,000
At 31 March 2460,000
Net book value
At 31 March 24-
At 31 March 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2341,362
At 31 March 2441,362
Depreciation and impairment
At 01 April 2339,709
Charge for year473
At 31 March 2440,182
Net book value
At 31 March 241,180
At 31 March 231,653
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables5,1309,372
Amounts owed by associates and joint ventures / participating interests-9,024
Prepayments and accrued income1,3661,449
Total6,49619,845
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7,19012,945
Bank borrowings and overdrafts7,6842,951
Amounts owed to related parties345-
Taxation and social security22,40819,478
Other creditors6,4655,206
Accrued liabilities and deferred income5,21333,566
Total49,30574,146
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.