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REGISTERED NUMBER: 06510733 (England and Wales)















Financial Statements for the Year Ended 28 February 2025

for

Mersey Windows Ltd

Mersey Windows Ltd (Registered number: 06510733)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Mersey Windows Ltd

Company Information
for the Year Ended 28 February 2025







DIRECTOR: G Jones





SECRETARY: Mrs L Keegan





REGISTERED OFFICE: 261 Cherry Lane
Walton
Liverpool
Merseyside
L4 6UG





REGISTERED NUMBER: 06510733 (England and Wales)





ACCOUNTANTS: JKS Accountants Limited
10 Duke Street
Liverpool
Merseyside
L1 5AS

Mersey Windows Ltd (Registered number: 06510733)

Balance Sheet
28 February 2025

28.2.25 29.2.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 175,000 175,000
Tangible assets 5 50,339 58,031
225,339 233,031

CURRENT ASSETS
Stocks 6,927 7,024
Cash at bank 111,445 93,020
118,372 100,044
CREDITORS
Amounts falling due within one year 6 156,358 124,091
NET CURRENT LIABILITIES (37,986 ) (24,047 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

187,353

208,984

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 187,253 208,884
SHAREHOLDERS' FUNDS 187,353 208,984

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 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.

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 19 June 2025 and were signed by:





G Jones - Director


Mersey Windows Ltd (Registered number: 06510733)

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

1. STATUTORY INFORMATION

Mersey 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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 etc - 25% on reducing balance and 15% on reducing balance

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.

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.

Mersey Windows Ltd (Registered number: 06510733)

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 6 (2024 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2024
and 28 February 2025 175,000
NET BOOK VALUE
At 28 February 2025 175,000
At 29 February 2024 175,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2024 156,493
Additions 6,541
At 28 February 2025 163,034
DEPRECIATION
At 1 March 2024 98,462
Charge for year 14,233
At 28 February 2025 112,695
NET BOOK VALUE
At 28 February 2025 50,339
At 29 February 2024 58,031

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade creditors 89,222 64,578
Taxation and social security 15,368 11,312
Other creditors 51,768 48,201
156,358 124,091