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REGISTERED NUMBER: 02845080 (England and Wales)















Fenster Trade Frames Limited

Unaudited Financial Statements for the Year Ended 30 September 2024






Fenster Trade Frames Limited (Registered number: 02845080)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Fenster Trade Frames Limited

Company Information
for the Year Ended 30 September 2024







Directors: Mark Barry Nuttall
Samantha Jane Nuttall
Andrew Michael Dempsey
Linda Dempsey





Registered office: Unit 1
Goodlad Street
Bury
Lancashire
BL8 1SX





Registered number: 02845080 (England and Wales)





Accountants: Leach Briely
Craven House
32 Lee Lane
Horwich
Bolton
Greater Manchester
BL6 7BY

Fenster Trade Frames Limited (Registered number: 02845080)

Statement of Financial Position
30 September 2024

2024 2023
Notes £    £    £   
Fixed assets
Tangible assets 4 560,797 570,935

Current assets
Stocks 55,861 58,669
Debtors 5 68,082 109,659
Cash at bank and in hand 132 60
124,075 168,388
Creditors
Amounts falling due within one year 6 296,366 348,914
Net current liabilities (172,291 ) (180,526 )
Total assets less current liabilities 388,506 390,409

Creditors
Amounts falling due after more than
one year

7

408,074

343,524
Net (liabilities)/assets (19,568 ) 46,885

Capital and reserves
Called up share capital 9 200 200
Retained earnings (19,768 ) 46,685
Shareholders' funds (19,568 ) 46,885

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

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

Fenster Trade Frames Limited (Registered number: 02845080)

Statement of Financial Position - continued
30 September 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 8 May 2025 and were signed on its behalf by:





Andrew Michael Dempsey - Director


Fenster Trade Frames Limited (Registered number: 02845080)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. Statutory information

Fenster Trade Frames 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 each asset over its estimated useful life.
Freehold property - 2% Straight Line
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 33% on cost and 20% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

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

Financial instruments
The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.


Fenster Trade Frames Limited (Registered number: 02845080)

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

2. Accounting policies - continued
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.

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.

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.

Going concern
The company relies upon the financial support of its creditors, particularly the loan from its Holding Company and its bankers to facilitate a continuation of its trading activity. The directors have agreed to only withdraw from their loan accounts in small tranches, as and when cashflow permits. Therefore the directors are able to prepare the financial statements on the basis of the going concern concept.

3. Employees and directors

The average number of employees during the year was 13 (2023 - 14 ) .

4. Tangible fixed assets
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
Cost
At 1 October 2023
and 30 September 2024 556,456 200,975 47,810 52,603 857,844
Depreciation
At 1 October 2023 16,201 192,720 33,609 44,379 286,909
Charge for year 3,129 1,651 3,302 2,056 10,138
At 30 September 2024 19,330 194,371 36,911 46,435 297,047
Net book value
At 30 September 2024 537,126 6,604 10,899 6,168 560,797
At 30 September 2023 540,255 8,255 14,201 8,224 570,935

Fenster Trade Frames Limited (Registered number: 02845080)

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

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 52,195 93,163
Other debtors 15,887 16,496
68,082 109,659

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 16,500 53,012
Hire purchase contracts (see note 8) - 908
Trade creditors 73,045 47,040
Amounts owed to group undertakings 145,048 145,723
Taxation and social security 30,654 31,487
Other creditors 31,119 70,744
296,366 348,914

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 42,136 41,520
Other creditors 365,938 302,004
408,074 343,524

8. Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year - 908

Fenster Trade Frames Limited (Registered number: 02845080)

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

8. Leasing agreements - continued

Non-cancellable operating leases
2024 2023
£    £   
Within one year 4,991 6,947
Between one and five years - 3,704
4,991 10,651

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
200 Ordinary 1 200 200