10001804falsedouble glazing windows & doors2023-03-012024-02-29http://www.companieshouse.gov.uk/2023-02-28http://www.companieshouse.gov.uk/cd:CompanySecretary12023-03-012024-02-29http://www.companieshouse.gov.uk/pt:ShareCapital2023-02-28http://www.companieshouse.gov.uk/cd:Director12023-03-012024-02-29http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2023-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2024-02-29http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-02-28http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-02-29http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-02-28http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-02-29http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-03-012024-02-29http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-02-29http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-03-012024-02-29http://www.companieshouse.gov.uk/pt:NetGoodwill2023-02-28http://www.companieshouse.gov.uk/pt:NetGoodwill2024-02-29http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-03-012024-02-29http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-02-29http://www.companieshouse.gov.uk/pt:NetGoodwill2023-03-012024-02-29http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-02-28http://www.companieshouse.gov.uk/2023-03-012024-02-29http://www.companieshouse.gov.uk/2023-02-28http://www.companieshouse.gov.uk/cd:FRS1022023-03-012024-02-29http://www.companieshouse.gov.uk/2024-02-29http://www.companieshouse.gov.uk/cd:FullAccounts2023-03-012024-02-29http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-03-012024-02-29iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 10001804

Citizen Windows Ltd

FILLETED UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29/02/2024

Prepared By:
Gibsons Accountants Ltd
Chartered Accountants
226 Oldham Road
Rochdale
Lancashire
OL11 2ER

Citizen Windows Ltd

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29/02/2024
DIRECTORS
Mr A L Smart
SECRETARY
Mrs S Smart
REGISTERED OFFICE
226 Oldham Road
Rochdale
Lancashire
OL11 2ER
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 10001804
ACCOUNTANTS
Gibsons Accountants Ltd
Chartered Accountants
226 Oldham Road
Rochdale
Lancashire
OL11 2ER

Citizen Windows Ltd

UNAUDITED FINANCIAL STATEMENTS
FOR THEYEARENDED29/02/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Citizen Windows Ltd

BALANCE SHEET AT 29/02/2024
20242023
Notes££
FIXED ASSETS
Intangible assets31,4602,160
Tangible assets413,56218,009
15,02220,169
CURRENT ASSETS
Stock18,75012,250
Debtors69422,381
Cash at bank and in hand8,04911,105
27,74125,736
CREDITORS: Amounts falling due within one year727,53922,796
NET CURRENT ASSETS2022,940
TOTAL ASSETS LESS CURRENT LIABILITIES15,22423,109
CREDITORS: Amounts falling due after more than one year812,50122,501
PROVISIONS FOR LIABILITIES AND CHARGES92,5773,422
NET ASSETS / (LIABILITIES)146(2,814)
CAPITAL AND RESERVES
Called up share capital10100100
Profit and loss account46(2,914)
SHAREHOLDERS' FUNDS146(2,814)
For the year ending 29/02/2024 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 13/11/2024 and signed on their behalf by
.............................
Mr A L Smart
Director

Citizen Windows Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 29/02/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehiclesreducing balance 25%
Fixtures and Fittingsreducing balance 15%
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

Citizen Windows Ltd

1f. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
1g. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life of 10 years. Goodwill is amortised over the 10 year period on a straight line basis.
1h. Government Grants
Government grants are recognised at fair value when there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Grants related to purchase of assets are treated as deferred income and allocated to income statement over the useful lives of the related assets while grants related to expenses are treated as other income in the income statement.
2. EMPLOYEES
20242023
No.No.
Average number of employees22
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/03/20237,0007,000
At 29/02/20247,0007,000
Depreciation
At 01/03/20234,8404,840
For the year700700
At 29/02/20245,5405,540
Net Book Amounts
At 29/02/20241,4601,460
At 28/02/20232,1602,160

Citizen Windows Ltd

4. TANGIBLE FIXED ASSETS
CommercialFixtures
Vehiclesand FittingsEquipmentTotal
££££
Cost
At 01/03/202322,9901,4571,58826,035
At 29/02/202422,9901,4571,58826,035
Depreciation
At 01/03/20235,7489081,3708,026
For the year4,31182544,447
At 29/02/202410,0599901,42412,473
Net Book Amounts
At 29/02/202412,93146716413,562
At 28/02/202317,24254921818,009
5. STOCK 20242023
££
Stock comprises:
Stock18,75012,250
18,75012,250
6. DEBTORS 20242023
££
Amounts falling due within one year
UK corporation tax-1,964
PAYE control136-
Salaries and wages control719-
Prepayments87417
9422,381

Citizen Windows Ltd

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax2,535-
VAT1,9314,848
PAYE control-1,456
Pension control-37
Bounce back loan10,00010,000
Trade creditors11,8735,319
Accruals1,2001,136
27,53922,796
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bounce back loan >1 year12,50122,501
12,50122,501
9. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation2,5773,422
2,5773,422
10. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100

Citizen Windows Ltd

11. CONTROLLING PARTY
The company is controlled by the director by virtue of his 60% shareholding in the business.