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REGISTERED NUMBER: 13220834 (England and Wales)














Unaudited Financial Statements

for the Year Ended 28 February 2025

for

LOGIC WINDOWS LTD

LOGIC WINDOWS LTD (REGISTERED NUMBER: 13220834)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 6

LOGIC WINDOWS LTD

Company Information
for the Year Ended 28 February 2025







Directors: P R Honeyman
S A Honeyman





Registered office: Mitchell Gordon LLP
43 Coniscliffe Road
Darlington
Co. Durham
DL3 7EH





Registered number: 13220834 (England and Wales)





Accountants: Mitchell Gordon LLP
43 Coniscliffe Road
Darlington
Co. Durham
DL3 7EH

LOGIC WINDOWS LTD (REGISTERED NUMBER: 13220834)

Abridged Balance Sheet
28 February 2025

28/2/25 29/2/24
Notes £    £    £   
Fixed assets
Tangible assets 4 1,583 1,827

Current assets
Stocks 300 150
Debtors 2,403 1,694
Cash at bank and in hand 30,095 33,977
32,798 35,821
Creditors
Amounts falling due within one year 8,751 8,004
Net current assets 24,047 27,817
Total assets less current liabilities 25,630 29,644

Provisions for liabilities 301 347
Net assets 25,329 29,297

Capital and reserves
Called up share capital 100 100
Retained earnings 25,229 29,197
25,329 29,297

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

LOGIC WINDOWS LTD (REGISTERED NUMBER: 13220834)

Abridged Balance Sheet - continued
28 February 2025


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 3 June 2025 and were signed on its behalf by:





S A Honeyman - Director


LOGIC WINDOWS LTD (REGISTERED NUMBER: 13220834)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Logic Windows Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The financial statements are prepared under the going concern basis of accounting.

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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on cost

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

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.

LOGIC WINDOWS LTD (REGISTERED NUMBER: 13220834)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2024 3,269
Additions 510
At 28 February 2025 3,779
DEPRECIATION
At 1 March 2024 1,442
Charge for year 754
At 28 February 2025 2,196
NET BOOK VALUE
At 28 February 2025 1,583
At 29 February 2024 1,827

5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2025 and 29 February 2024:

28/2/25 29/2/24
£    £   
S A Honeyman and P R Honeyman
Balance outstanding at start of year - -
Amounts advanced 1,525 2,047
Amounts repaid (1,525 ) (2,047 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

The above advances are interest free and repayable on demand.

Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Logic Windows Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Logic Windows Ltd for the year ended 28 February 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Logic Windows Ltd, as a body, in accordance with the terms of our engagement letter dated 3 April 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Logic Windows Ltd and state those matters that we have agreed to state to the Board of Directors of Logic Windows Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Logic Windows Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Logic Windows Ltd. You consider that Logic Windows Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Logic Windows Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Mitchell Gordon LLP
43 Coniscliffe Road
Darlington
Co. Durham
DL3 7EH


3 June 2025