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Registered number: 04072760









WINDOW BOXES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
WINDOW BOXES LIMITED
REGISTERED NUMBER: 04072760

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024


2024

2023
Note
£
£
£
£

Fixed assets
  

Investments
 4 
179,585
179,585

  
179,585
179,585

  

Creditors: amounts falling due within one year
 5 
(86,551)
(86,551)

Net current liabilities
  
 
 
(86,551)
 
 
(86,551)

Total assets less current liabilities
  
93,034
93,034

  

Net assets
  
93,034
93,034


Capital and reserves
  

Called up share capital 
 6 
60,378
60,378

Capital redemption reserve
  
19,207
19,207

Profit and loss account
  
13,449
13,449

  
93,034
93,034


Page 1

 
WINDOW BOXES LIMITED
REGISTERED NUMBER: 04072760
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 April 2025.




M E R T Watson-Smyth
A C Gradden
Director
Director


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
WINDOW BOXES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Window Boxes Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Grove Road, Burnham, Slough, Berkshire, SL1 8DT.
The company is a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The company is a parent undertaking of a small group and as such it is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

 
2.3

Going concern

The financial statements have been prepared on a going concern basis notwithstanding the company having net current liabilities of £86,551 (2023 - £86,551). This net current liability position arises as the result of a loan payable to the company's subsidiary. The directors of that company have indicated that they will not seek repayment of this loan until the company has sufficient funds to repay it. The directors therefore continue to apply the going concern basis in the preparation of the financial statements. 

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. 


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).

Page 3

 
WINDOW BOXES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 January 2024
179,585



At 31 December 2024

179,585






Net book value



At 31 December 2024
179,585



At 31 December 2023
179,585


5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
86,551
86,551

86,551
86,551


Page 4

 
WINDOW BOXES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



24,755 A Ordinary shares of £1 each
24,755
24,755
6,038 B Ordinary shares of £1 each
6,038
6,038
29,585 C Ordinary shares of £1 each
29,585
29,585

60,378

60,378


The A Ordinary £1 shares, B Ordinary £1 shares and C Ordinary £1 shares are separate classes of shares for the purpose of the declaration of dividends. The declaration of a dividend in respect of one class of share shall not compel a dividend at the same rate to be declared in respect of any other class of share. The A Ordinary £1 shares, B Ordinary £1 shares and  C Ordinary £1 shares rank pari passu in all other respects.  



7.


Related party transactions

In accordance with FRS 102, the company has not disclosed transactions nor balances between wholly owned members of the same group.


8.


Controlling party

The company is controlled by its directors.

 
Page 5