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REGISTERED NUMBER: 02126287 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

HART & CO (WINDOWS & DOORS) LTD

HART & CO (WINDOWS & DOORS) LTD (REGISTERED NUMBER: 02126287)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HART & CO (WINDOWS & DOORS) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: Mrs C J Hart
R C Hart
C T Hart





SECRETARY: Mrs C J Hart





REGISTERED OFFICE: 2 The Timbersmart Centre
Greetby Place
Skelmersdale
WN8 9UL





REGISTERED NUMBER: 02126287 (England and Wales)





ACCOUNTANTS: Ryans
Chartered Accountants
67 Chorley Old Road
Bolton
BL1 3AJ

HART & CO (WINDOWS & DOORS) LTD (REGISTERED NUMBER: 02126287)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 132,910 74,906

CURRENT ASSETS
Stocks 53,361 108,113
Debtors 5 81,626 44,988
Cash at bank and in hand 461,746 373,294
596,733 526,395
CREDITORS
Amounts falling due within one year 6 244,821 280,430
NET CURRENT ASSETS 351,912 245,965
TOTAL ASSETS LESS CURRENT
LIABILITIES

484,822

320,871

CREDITORS
Amounts falling due after more than one
year

7

-

(38,623

)

PROVISIONS FOR LIABILITIES (32,643 ) (19,757 )
NET ASSETS 452,179 262,491

CAPITAL AND RESERVES
Called up share capital 9 167 167
Retained earnings 452,012 262,324
SHAREHOLDERS' FUNDS 452,179 262,491

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

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

HART & CO (WINDOWS & DOORS) LTD (REGISTERED NUMBER: 02126287)

BALANCE SHEET - continued
30TH 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th January 2025 and were signed on its behalf by:





R C Hart - Director


HART & CO (WINDOWS & DOORS) LTD (REGISTERED NUMBER: 02126287)

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

1. STATUTORY INFORMATION

Hart & Co (Windows & Doors) Ltd 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 provisions of Section 1A "Small Entities" and the Companies Act 2006. 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, excluding discounts, rebates, value added tax and other sales taxes.

Depreciation
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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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
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.

HART & CO (WINDOWS & DOORS) LTD (REGISTERED NUMBER: 02126287)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st May 2023 103,425 102,929 - 206,354
Additions 78,700 - 682 79,382
At 30th April 2024 182,125 102,929 682 285,736
DEPRECIATION
At 1st May 2023 84,341 47,107 - 131,448
Charge for year 7,337 13,956 85 21,378
At 30th April 2024 91,678 61,063 85 152,826
NET BOOK VALUE
At 30th April 2024 90,447 41,866 597 132,910
At 30th April 2023 19,084 55,822 - 74,906

HART & CO (WINDOWS & DOORS) LTD (REGISTERED NUMBER: 02126287)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st May 2023
and 30th April 2024 74,179
DEPRECIATION
At 1st May 2023 34,197
Charge for year 9,996
At 30th April 2024 44,193
NET BOOK VALUE
At 30th April 2024 29,986
At 30th April 2023 39,982

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 78,724 42,492
Other debtors 2,902 2,496
81,626 44,988

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 38,623 8,289
Trade creditors 80,540 86,567
Taxation and social security 68,669 42,776
Other creditors 56,989 142,798
244,821 280,430

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts - 38,623

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 38,623 46,912

HART & CO (WINDOWS & DOORS) LTD (REGISTERED NUMBER: 02126287)

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

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
95 Ordinary A £1 95 95
44 Ordinary B £1 44 44
28 Ordinary C £1 28 28
167 167

10. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors who, between them, own the majority of the issued share capital.