IRIS Accounts Production v25.1.0.734 05980375 Board of Directors Board of Directors 1.12.23 30.11.24 30.11.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh059803752023-11-30059803752024-11-30059803752023-12-012024-11-30059803752022-11-30059803752022-12-012023-11-30059803752023-11-3005980375ns15:EnglandWales2023-12-012024-11-3005980375ns14:PoundSterling2023-12-012024-11-3005980375ns10:Director12023-12-012024-11-3005980375ns10:Director22023-12-012024-11-3005980375ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3005980375ns10:SmallEntities2023-12-012024-11-3005980375ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-3005980375ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3005980375ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3005980375ns10:FullAccounts2023-12-012024-11-300598037512023-12-012024-11-3005980375ns10:CompanySecretary12023-12-012024-11-3005980375ns10:RegisteredOffice2023-12-012024-11-3005980375ns5:CurrentFinancialInstruments2024-11-3005980375ns5:CurrentFinancialInstruments2023-11-3005980375ns5:ShareCapital2024-11-3005980375ns5:ShareCapital2023-11-3005980375ns5:RetainedEarningsAccumulatedLosses2024-11-3005980375ns5:RetainedEarningsAccumulatedLosses2023-11-3005980375ns5:NetGoodwill2023-12-012024-11-3005980375ns5:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3005980375ns5:PlantMachinery2023-12-012024-11-3005980375ns5:NetGoodwill2023-11-3005980375ns5:NetGoodwill2024-11-3005980375ns5:NetGoodwill2023-11-3005980375ns5:LandBuildings2023-11-3005980375ns5:PlantMachinery2023-11-3005980375ns5:LandBuildings2023-12-012024-11-3005980375ns5:LandBuildings2024-11-3005980375ns5:PlantMachinery2024-11-3005980375ns5:LandBuildings2023-11-3005980375ns5:PlantMachinery2023-11-3005980375ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3005980375ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-30
REGISTERED NUMBER: 05980375 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th November 2024

for

Perfect Windows ( Kent ) Limited

Perfect Windows ( Kent ) Limited (Registered number: 05980375)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Perfect Windows ( Kent ) Limited

Company Information
for the Year Ended 30th November 2024







DIRECTORS: Mr P T Horvath
Mrs L M Horvath





SECRETARY: Mrs L M Horvath





REGISTERED OFFICE: 153 Mortimer Street
Herne Bay
Kent
CT6 5HA





REGISTERED NUMBER: 05980375 (England and Wales)





ACCOUNTANTS: Richmond Barnes Limited
Bayspace
153 Mortimer Street
Herne Bay
Kent
CT6 5HA

Perfect Windows ( Kent ) Limited (Registered number: 05980375)

Balance Sheet
30th November 2024

30.11.24 30.11.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 10,800 16,200
Tangible assets 5 103,275 103,829
114,075 120,029

CURRENT ASSETS
Stocks 11,493 10,419
Debtors 6 11,767 21,829
Cash at bank and in hand 202,472 149,407
225,732 181,655
CREDITORS
Amounts falling due within one year 7 33,287 30,844
NET CURRENT ASSETS 192,445 150,811
TOTAL ASSETS LESS CURRENT
LIABILITIES

306,520

270,840

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 306,420 270,740
306,520 270,840

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

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

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 13th May 2025 and were signed on its behalf by:



Mr P T Horvath - Director



Mrs L M Horvath - Director


Perfect Windows ( Kent ) Limited (Registered number: 05980375)

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

1. STATUTORY INFORMATION

Perfect Windows ( Kent ) 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% 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 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Perfect Windows ( Kent ) Limited (Registered number: 05980375)

Notes to the Financial Statements - continued
for the Year Ended 30th November 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 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st December 2023
and 30th November 2024 108,000
AMORTISATION
At 1st December 2023 91,800
Charge for year 5,400
At 30th November 2024 97,200
NET BOOK VALUE
At 30th November 2024 10,800
At 30th November 2023 16,200

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st December 2023
and 30th November 2024 101,185 21,081 122,266
DEPRECIATION
At 1st December 2023 - 18,437 18,437
Charge for year - 554 554
At 30th November 2024 - 18,991 18,991
NET BOOK VALUE
At 30th November 2024 101,185 2,090 103,275
At 30th November 2023 101,185 2,644 103,829

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 10,058 16,977
Other debtors 1,709 4,852
11,767 21,829

Perfect Windows ( Kent ) Limited (Registered number: 05980375)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 6,835 16,867
Taxation and social security 24,602 12,127
Other creditors 1,850 1,850
33,287 30,844