Registered number
07551579
Amron Windows and Doors Limited
Filleted Accounts
31 March 2025
Amron Windows and Doors Limited
Registered number: 07551579
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 94,784 66,794
Current assets
Stocks 30,384 51,109
Debtors 4 97,539 80,289
Cash at bank and in hand 350,913 310,311
478,836 441,709
Creditors: amounts falling due within one year 5 (143,039) (121,390)
Net current assets 335,797 320,319
Total assets less current liabilities 430,581 387,113
Creditors: amounts falling due after more than one year 6 (9,174) (6,558)
Provisions for liabilities (18,009) (12,691)
Net assets 403,398 367,864
Capital and reserves
Called up share capital 2 2
Profit and loss account 403,396 367,862
Shareholders' funds 403,398 367,864
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S Oakes
Director
Approved by the board on 25 July 2025
Amron Windows and Doors Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at the following rates:
Plant and machinery 15% reducing balance
Motor vehicles 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. 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. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 8 8
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2024 58,099 37,973 96,072
Additions 16,629 28,927 45,556
At 31 March 2025 74,728 66,900 141,628
Depreciation
At 1 April 2024 20,643 8,635 29,278
Charge for the year 6,657 10,909 17,566
At 31 March 2025 27,300 19,544 46,844
Net book value
At 31 March 2025 47,428 47,356 94,784
At 31 March 2024 37,456 29,338 66,794
4 Debtors 2025 2024
£ £
Trade debtors 94,971 78,829
Other debtors 2,568 1,460
97,539 80,289
5 Creditors: amounts falling due within one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 5,569 1,931
Trade creditors 81,658 62,040
Taxation and social security costs 44,392 55,657
Other creditors 11,420 1,762
143,039 121,390
6 Creditors: amounts falling due after one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 9,174 6,558
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
S Oakes
Directors loan account 1,762 (50,342) 60,000 11,420
1,762 (50,342) 60,000 11,420
8 Controlling party
The company is controlled by the director.
9 Other information
Amron Windows and Doors Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 6, Shibdon Business Park
Cowen Road
Blaydon-On-Tyne
Tyne & Wear
NE21 5TX
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