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REGISTERED NUMBER: 07204959 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Celestial Windows And Conservatories
Limited

Celestial Windows And Conservatories
Limited (Registered number: 07204959)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Celestial Windows And Conservatories
Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: A D Sewell





REGISTERED OFFICE: Unit 1 Simcox Court
Riverside Industrial Estate
Middlesbrough
Cleveland
TS2 1UX





REGISTERED NUMBER: 07204959 (England and Wales)





ACCOUNTANTS: Tindle's LLP
Chartered Accountants and Business Advisers
Medway House
Fudan Way
Teesdale Business Park
Stockton on Tees
TS17 6EN

Celestial Windows And Conservatories
Limited (Registered number: 07204959)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 4,867 5,423
Tangible assets 5 60,421 46,015
65,288 51,438

CURRENT ASSETS
Stocks 85,000 85,000
Debtors 6 249,999 340,104
Cash at bank and in hand 187,155 76,391
522,154 501,495
CREDITORS
Amounts falling due within one year 7 493,301 483,558
NET CURRENT ASSETS 28,853 17,937
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,141

69,375

CREDITORS
Amounts falling due after more than one
year

8

(11,667

)

(21,667

)

PROVISIONS FOR LIABILITIES (11,040 ) (8,293 )
NET ASSETS 71,434 39,415

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 71,334 39,315
SHAREHOLDERS' FUNDS 71,434 39,415

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Celestial Windows And Conservatories
Limited (Registered number: 07204959)

Balance Sheet - continued
31 March 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 director and authorised for issue on 23 May 2025 and were signed by:





A D Sewell - Director


Celestial Windows And Conservatories
Limited (Registered number: 07204959)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Celestial Windows And Conservatories 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.

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.

Computer software is being amortised evenly over its estimated useful life of ten years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Showroom - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 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.


Celestial Windows And Conservatories
Limited (Registered number: 07204959)

Notes to the Financial Statements - continued
for the Year Ended 31 March 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 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.

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 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2023
and 31 March 2024 5,560
AMORTISATION
At 1 April 2023 137
Charge for year 556
At 31 March 2024 693
NET BOOK VALUE
At 31 March 2024 4,867
At 31 March 2023 5,423

Celestial Windows And Conservatories
Limited (Registered number: 07204959)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
Showroom machinery fittings
£    £    £   
COST
At 1 April 2023 33,855 23,941 6,483
Additions - 30,000 -
At 31 March 2024 33,855 53,941 6,483
DEPRECIATION
At 1 April 2023 33,855 10,812 3,580
Charge for year - 7,647 726
At 31 March 2024 33,855 18,459 4,306
NET BOOK VALUE
At 31 March 2024 - 35,482 2,177
At 31 March 2023 - 13,129 2,903

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 36,846 13,410 114,535
Additions - 339 30,339
At 31 March 2024 36,846 13,749 144,874
DEPRECIATION
At 1 April 2023 13,254 7,019 68,520
Charge for year 5,898 1,662 15,933
At 31 March 2024 19,152 8,681 84,453
NET BOOK VALUE
At 31 March 2024 17,694 5,068 60,421
At 31 March 2023 23,592 6,391 46,015

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 229,692 184,137
Other debtors 20,307 155,967
249,999 340,104

Celestial Windows And Conservatories
Limited (Registered number: 07204959)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 287,576 226,348
Taxation and social security 116,389 137,171
Other creditors 79,336 110,039
493,301 483,558

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 11,667 21,667

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100

10. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £90,678 (2023: £27,360).

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
A D Sewell
Balance outstanding at start of year 959 -
Amounts advanced 1,957 4,879
Amounts repaid (2,916 ) (3,920 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 959

12. RELATED PARTY DISCLOSURES

During the years ended 31 March 2024 and 31 March 2023 the director of the Company provided funds to the Company. Some finance costs were incurred and there were no fixed repayment terms. The amount owed to the director of the Company at 31 March 2024 was £25,695 (2023: £nil).

The amount owed by the director to the Company at 31 March 2024 was £nil (2023: £959). Interest is charged at the prevailing interest rate.

During the year ended 31 March 2024 and 31 March 2023 expenses were incurred from directors of the Company. These expenses incurred during the year were £20,000 (2023: £20,000).