Company registration number 06924716 (England and Wales)
ENFYS WINDOWS & ROOFS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ENFYS WINDOWS & ROOFS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
ENFYS WINDOWS & ROOFS LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
90,042
73,134
Current assets
Stocks
83,865
46,386
Debtors
4
118,938
127,403
Cash at bank and in hand
75,731
88,672
278,534
262,461
Creditors: amounts falling due within one year
5
(198,256)
(156,675)
Net current assets
80,278
105,786
Total assets less current liabilities
170,320
178,920
Creditors: amounts falling due after more than one year
6
(22,624)
(11,667)
Provisions for liabilities
(22,511)
-
0
Net assets
125,185
167,253
Capital and reserves
Called up share capital
102
100
Profit and loss reserves
125,083
167,153
Total equity
125,185
167,253
ENFYS WINDOWS & ROOFS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 6 May 2025
Mr D R Williams
Director
Company registration number 06924716 (England and Wales)
ENFYS WINDOWS & ROOFS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Enfys Windows & Roofs Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Blaenwaun-Twr, Trelech, Carmarthen, Carmarthenshire, Wales, SA33 6RU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% Reducing balance
Fixtures and fittings
10% Reducing balance
Computers
33% Sraight line
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

 

1.5
Taxation
ENFYS WINDOWS & ROOFS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.6
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
7
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
19,544
1,523
3,825
123,884
148,776
Additions
-
0
-
0
-
0
38,710
38,710
At 31 March 2025
19,544
1,523
3,825
162,594
187,486
Depreciation and impairment
At 1 April 2024
15,339
896
3,825
55,582
75,642
Depreciation charged in the year
631
63
-
0
21,108
21,802
At 31 March 2025
15,970
959
3,825
76,690
97,444
Carrying amount
At 31 March 2025
3,574
564
-
0
85,904
90,042
At 31 March 2024
4,205
627
-
0
68,302
73,134
ENFYS WINDOWS & ROOFS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
115,132
124,761
Other debtors
3,806
2,642
118,938
127,403
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
11,667
10,000
Trade creditors
135,875
95,735
Corporation tax
6,504
17,969
Other taxation and social security
12,531
8,886
Other creditors
31,679
24,085
198,256
156,675
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
11,667
Other creditors
22,624
-
0
22,624
11,667
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