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REGISTERED NUMBER: 07355439 (England and Wales)
















Unaudited Financial Statements for the Year Ended 31st December 2024

for

BENCHMARK WINDOWS LTD

BENCHMARK WINDOWS LTD (REGISTERED NUMBER: 07355439)






Contents of the Financial Statements
for the Year Ended 31st December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BENCHMARK WINDOWS LTD

Company Information
for the Year Ended 31st December 2024







DIRECTORS: R A Cross
Mrs P Cross
J Doe





SECRETARY: Mrs P Cross





REGISTERED OFFICE: Unit 5 83 Marlborough Road
Lancing Business Park
Lancing
West Sussex
BN15 8UF





REGISTERED NUMBER: 07355439 (England and Wales)





ACCOUNTANTS: MastersFuller
Chartered Certified Accountants
38 Salisbury Road
Worthing
West Sussex
BN11 1RD

BENCHMARK WINDOWS LTD (REGISTERED NUMBER: 07355439)

Balance Sheet
31st December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 111,623 149,563

CURRENT ASSETS
Stocks 29,166 47,751
Debtors 5 185,931 80,130
Cash at bank and in hand 319,145 451,789
534,242 579,670
CREDITORS
Amounts falling due within one year 6 369,577 472,133
NET CURRENT ASSETS 164,665 107,537
TOTAL ASSETS LESS CURRENT
LIABILITIES

276,288

257,100

PROVISIONS FOR LIABILITIES 7,538 7,538
NET ASSETS 268,750 249,562

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 268,747 249,559
268,750 249,562

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

BENCHMARK WINDOWS LTD (REGISTERED NUMBER: 07355439)

Balance Sheet - continued
31st December 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 7th March 2025 and were signed on its behalf by:





Mrs P Cross - Director


BENCHMARK WINDOWS LTD (REGISTERED NUMBER: 07355439)

Notes to the Financial Statements
for the Year Ended 31st December 2024

1. STATUTORY INFORMATION

Benchmark Windows 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.

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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - over the term of the lease
Plant & machinery - 20% on cost
Motor vehicles - 20% on cost

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 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
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 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.

BENCHMARK WINDOWS LTD (REGISTERED NUMBER: 07355439)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2024

2. ACCOUNTING POLICIES - continued

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 18 (2023 - 19 ) .

4. TANGIBLE FIXED ASSETS
Short Plant & Motor
leasehold machinery vehicles Totals
£    £    £    £   
COST
At 1st January 2024 83,570 151,203 221,123 455,896
Additions - 1,193 - 1,193
At 31st December 2024 83,570 152,396 221,123 457,089
DEPRECIATION
At 1st January 2024 83,570 113,461 109,302 306,333
Charge for year - 13,819 25,314 39,133
At 31st December 2024 83,570 127,280 134,616 345,466
NET BOOK VALUE
At 31st December 2024 - 25,116 86,507 111,623
At 31st December 2023 - 37,742 111,821 149,563

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st January 2024
and 31st December 2024 126,584
DEPRECIATION
At 1st January 2024 14,767
Charge for year 25,314
At 31st December 2024 40,081
NET BOOK VALUE
At 31st December 2024 86,503
At 31st December 2023 111,817

BENCHMARK WINDOWS LTD (REGISTERED NUMBER: 07355439)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 66,598 47,777
Other debtors 119,333 32,353
185,931 80,130

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans & overdrafts 21,037 35,062
Hire purchase contracts 78,077 88,600
Trade creditors 37,111 101,412
Taxation and social security 121,189 63,229
Other creditors 112,163 183,830
369,577 472,133