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Fenestration Holdings Ltd

Registered Number
14333673
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

Fenestration Holdings Ltd
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

Mr K Bowdrey

Registered Address

Aluminium Trade Windows Unit 1, Ufton Lane
Ufton Nervet
Reading
RG7 4HG

Registered Number

14333673 (England and Wales)
Fenestration Holdings Ltd
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets368,1823,457
68,1823,457
Current assets
Stocks15,000-
Debtors429,7975,588
Cash at bank and on hand109,36757,751
154,16463,339
Creditors amounts falling due within one year5(102,918)(13,862)
Net current assets (liabilities)51,24649,477
Total assets less current liabilities119,42852,934
Provisions for liabilities(10,822)-
Net assets108,60652,934
Capital and reserves
Called up share capital1010
Profit and loss account108,59652,924
Shareholders' funds108,60652,934
The financial statements were approved and authorised for issue by the Director on 26 April 2025, and are signed on its behalf by:
Mr K Bowdrey
Director
Registered Company No. 14333673
Fenestration Holdings Ltd
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
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.
Functional and presentation currency
The presentation currency of the financial statements is the Pound Sterling (£).
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Straight line (years)
Plant and machinery5
Vehicles5
Office Equipment5
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.
Related parties
During the year the company made payments to B Bowdrey, an employee and wife of the director, on an arms length basis for rental of office space. Payments totaled £25,300 (2024 -£nil). There were no amounts outstanding as at 30th September 2024.
2.Average number of employees
Inclusive of directors.

20242023
Average number of employees during the year32
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 234,321
Additions68,580
At 30 September 2472,901
Depreciation and impairment
At 01 October 23864
Charge for year3,855
At 30 September 244,719
Net book value
At 30 September 2468,182
At 30 September 233,457
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables9,9815,427
Other debtors12,521-
Prepayments and accrued income7,295161
Total29,7975,588
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security64,80312,223
Other creditors3,3451,639
Accrued liabilities and deferred income34,770-
Total102,91813,862