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Registered number: 11310888
Windowmaker Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
RKC Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11310888
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 56,143 71,427
56,143 71,427
CURRENT ASSETS
Stocks 78,910 77,455
Debtors 5 203,210 166,108
Cash at bank and in hand 2,992 1,849
285,112 245,412
Creditors: Amounts Falling Due Within One Year 6 (467,621 ) (432,989 )
NET CURRENT ASSETS (LIABILITIES) (182,509 ) (187,577 )
TOTAL ASSETS LESS CURRENT LIABILITIES (126,366 ) (116,150 )
Creditors: Amounts Falling Due After More Than One Year 7 (11,583 ) (26,489 )
NET LIABILITIES (137,949 ) (142,639 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (137,950 ) (142,640 )
SHAREHOLDERS' FUNDS (137,949) (142,639)
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Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr S W Morgan
Director
27/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Windowmaker Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11310888 . The registered office is Unit 8a 66 - 70, Morfa Road, S I C Trade Park, Swansea, SA1 2EF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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:
Plant & Machinery 10% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 10% straight line
Computer Equipment 33% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 11)
9 11
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 May 2023 142,436
As at 30 April 2024 142,436
Depreciation
As at 1 May 2023 71,009
Provided during the period 15,284
As at 30 April 2024 86,293
Net Book Value
As at 30 April 2024 56,143
As at 1 May 2023 71,427
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 171,286 134,184
Other debtors 31,924 31,924
203,210 166,108
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,362 2,952
Trade creditors 61,253 57,903
Bank loans and overdrafts 9,955 9,712
Other creditors 266,929 269,593
Taxation and social security 125,122 92,829
467,621 432,989
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 4,708
Bank loans 11,583 21,781
11,583 26,489
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,362 2,952
Later than one year and not later than five years - 4,708
4,362 7,660
4,362 7,660
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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