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REGISTERED NUMBER: 03074143 (England and Wales)
















Commercial Windows & Doors Limited

Unaudited Financial Statements

for the Year Ended 30th June 2024






Commercial Windows & Doors Limited (Registered number: 03074143)






Contents of the Financial Statements
for the Year Ended 30th June 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Commercial Windows & Doors Limited

Company Information
for the Year Ended 30th June 2024







Directors: Mr M J Grace
Mr C M Grace





Registered office: 4th Floor
100 Fenchurch Street
London
EC3M 5JD





Registered number: 03074143 (England and Wales)





Accountants: Wilson Stevens
Accountants
4th Floor
100 Fenchurch Street
London
EC3M 5JD

Commercial Windows & Doors Limited (Registered number: 03074143)

Statement of Financial Position
30th June 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 572,972 496,212

Current assets
Stocks 44,120 16,500
Debtors 5 394,747 98,133
Cash at bank 212,947 753,877
651,814 868,510
Creditors
Amounts falling due within one year 6 168,187 216,026
Net current assets 483,627 652,484
Total assets less current liabilities 1,056,599 1,148,696

Creditors
Amounts falling due after more than one
year

7

55,800

-
Net assets 1,000,799 1,148,696

Capital and reserves
Called up share capital 6 6
Retained earnings 1,000,793 1,148,690
1,000,799 1,148,696

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

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

Commercial Windows & Doors Limited (Registered number: 03074143)

Statement of Financial Position - continued
30th June 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 6th February 2025 and were signed on its behalf by:




Mr M J Grace - Director



Mr C M Grace - Director


Commercial Windows & Doors Limited (Registered number: 03074143)

Notes to the Financial Statements
for the Year Ended 30th June 2024

1. Statutory information

Commercial Windows & Doors 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - not depreciated
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Commercial Windows & Doors Limited (Registered number: 03074143)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024

3. Employees and directors

The average number of employees during the year was 13 (2023 - 13 ) .

4. Tangible fixed assets
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
Cost
At 1st July 2023 382,341 17,162 32,184 209,681 641,368
Additions - - - 113,900 113,900
Disposals - - - (31,549 ) (31,549 )
At 30th June 2024 382,341 17,162 32,184 292,032 723,719
Depreciation
At 1st July 2023 - 12,889 28,460 103,807 145,156
Charge for year - 671 559 21,968 23,198
Eliminated on disposal - - - (17,607 ) (17,607 )
At 30th June 2024 - 13,560 29,019 108,168 150,747
Net book value
At 30th June 2024 382,341 3,602 3,165 183,864 572,972
At 30th June 2023 382,341 4,273 3,724 105,874 496,212

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 325,448 87,696
Other debtors 69,299 10,437
394,747 98,133

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Hire purchase contracts 14,308 16,242
Trade creditors 102,598 22,726
Taxation and social security 34,773 110,503
Other creditors 16,508 66,555
168,187 216,026

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Hire purchase contracts 55,800 -