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REGISTERED NUMBER: 03541380 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

WINDOWPLAN LIMITED

WINDOWPLAN LIMITED (REGISTERED NUMBER: 03541380)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WINDOWPLAN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: A A Coulson
C T Hardy





REGISTERED OFFICE: Windowplan House
Knight Road
Strood
Rochester
Kent
ME2 2AH





REGISTERED NUMBER: 03541380 (England and Wales)





ACCOUNTANTS: Friend & Grant Ltd
Bryant House
Bryant Road
Strood
Rochester
Kent
ME2 3EW

WINDOWPLAN LIMITED (REGISTERED NUMBER: 03541380)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 114,172 69,585

CURRENT ASSETS
Stocks 60,701 96,503
Debtors 6 615,777 510,792
Cash at bank and in hand 298,959 281,653
975,437 888,948
CREDITORS
Amounts falling due within one year 7 442,650 405,676
NET CURRENT ASSETS 532,787 483,272
TOTAL ASSETS LESS CURRENT
LIABILITIES

646,959

552,857

PROVISIONS FOR LIABILITIES 27,972 16,470
NET ASSETS 618,987 536,387

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 618,887 536,287
SHAREHOLDERS' FUNDS 618,987 536,387

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

WINDOWPLAN LIMITED (REGISTERED NUMBER: 03541380)

BALANCE SHEET - continued
30 APRIL 2024


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 29 July 2024 and were signed on its behalf by:





A A Coulson - Director


WINDOWPLAN LIMITED (REGISTERED NUMBER: 03541380)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Windowplan Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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 presentation and disclosure requirements of Section 1A applicable to small companies, and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 net of VAT and trade discounts.The policies adopted for the recognition of turnover are as following:

Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- the company has transferred the significant risks and rewards of ownership to the buyer;
- the company retains neither continuing managerial involvement to the degree usually associated with the ownership nor effective control over the goods sold;
- the amount of revenue can be measured reliably;
- it is probable that the company will receive the consideration due under the transaction;
- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services
The percentage of completion method is used to calculate the revenue recognised at the period end.

Revenue from the rendering of services is recognised when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;
- it is probable that the economic benefits associated with the transaction will flow to the entity;
- the stage of completion of the transaction at the end of the reporting period can be measured reliably; and
- the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

Interest receivable
Interest income is recognised using the effective interest method.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

WINDOWPLAN LIMITED (REGISTERED NUMBER: 03541380)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


3. ACCOUNTING POLICIES - continued

Stocks
Stock is valued at the lower of cost and net realisable value.

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 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
Assets held under finance lease and hire purchase contracts are capitalised in the balance sheet and depreciated over their expected useful lives. The interest element of the leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

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.

Employee benefits
The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

Financial instruments
Basic financial assets/liabilities including trade and other receivables/payables, cash and bank balances, are initially recognised at transaction price unless the arrangement constitutes a financing transaction (loan over period of time) where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Such assets/liabilities are subsequently carried at amortised cost using the effective interest method.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 12 ) .

WINDOWPLAN LIMITED (REGISTERED NUMBER: 03541380)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


5. TANGIBLE FIXED ASSETS
Fixtures
Short and Motor
leasehold fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2023 36,744 37,884 162,707 237,335
Additions - 1,373 84,851 86,224
Disposals - (296 ) (19,995 ) (20,291 )
At 30 April 2024 36,744 38,961 227,563 303,268
DEPRECIATION
At 1 May 2023 31,950 30,784 105,016 167,750
Charge for year 1,198 2,113 34,745 38,056
Eliminated on disposal - (274 ) (16,436 ) (16,710 )
At 30 April 2024 33,148 32,623 123,325 189,096
NET BOOK VALUE
At 30 April 2024 3,596 6,338 104,238 114,172
At 30 April 2023 4,794 7,100 57,691 69,585

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023 18,248
Transfer to ownership (18,248 )
At 30 April 2024 -
DEPRECIATION
At 1 May 2023 12,475
Transfer to ownership (12,475 )
At 30 April 2024 -
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 5,773

WINDOWPLAN LIMITED (REGISTERED NUMBER: 03541380)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 528,799 458,447
Other debtors 86,978 52,345
615,777 510,792

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 1,859
Trade creditors 253,824 238,724
Taxation and social security 76,357 52,903
Other creditors 112,469 112,190
442,650 405,676

8. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £30,066 (2023: £32,825).

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
A A Coulson
Balance outstanding at start of year (58,384 ) (46,936 )
Amounts advanced 162,775 158,358
Amounts repaid (155,145 ) (169,806 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (50,754 ) (58,384 )

C T Hardy
Balance outstanding at start of year (7,831 ) (7,656 )
Amounts advanced 7,849 7,656
Amounts repaid (7,886 ) (7,831 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (7,868 ) (7,831 )

The loans from the directors, Mr A A Coulson and Mr C Hardy, to the company are unsecured, interest free and repayable on demand.