REGISTERED NUMBER: 03670060 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

COUNTRYSIDE WINDOWS (CHELTENHAM) LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Statement of Financial Position

3

to

4

Notes to the Financial Statements

5

to

8

DIRECTOR:

N P Hambling

SECRETARY:

Mrs S Hambling

REGISTERED OFFICE:

Brent House

382 Gloucester Road

Cheltenham

Gloucestershire

GL51 7AY

REGISTERED NUMBER:

03670060 (England and Wales)

ACCOUNTANTS:

Smith Heath Limited

Brent House

382 Gloucester Road

Cheltenham

Gloucestershire

GL51 7AY

The following reproduces the text of the report prepared for the director 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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 Countryside Windows (Cheltenham) Limited for the year ended 31 January 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position 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 director of Countryside Windows (Cheltenham) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Countryside Windows (Cheltenham) Limited and state those matters that we have agreed to state to the director of Countryside Windows (Cheltenham) Limited 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 director for our work or for this report.

It is your duty to ensure that Countryside Windows (Cheltenham) Limited 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 profit of Countryside Windows (Cheltenham) Limited. You consider that Countryside Windows (Cheltenham) Limited 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 Countryside Windows (Cheltenham) Limited. 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.

Smith Heath Limited

Brent House

382 Gloucester Road

Cheltenham

Gloucestershire

GL51 7AY

20 June 2025

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

471,430

612,298

471,430

612,298

CURRENT ASSETS

Stocks

303,561

393,561

Debtors

6

235,013

298,630

Cash at bank

254

2

538,828

692,193

CREDITORS

Amounts falling due within one year

7

709,711

806,547

NET CURRENT LIABILITIES

(170,883

)

(114,354

)

TOTAL ASSETS LESS CURRENT LIABILITIES

300,547

497,944

CREDITORS

Amounts falling due after more than one year

8

(231,100

)

(326,501

)

PROVISIONS FOR LIABILITIES

(9,062

)

(30,764

)

NET ASSETS

60,385

140,679

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

60,285

140,579

SHAREHOLDERS' FUNDS

60,385

140,679

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 June 2025 and were signed by:

N P Hambling - Director

1.	STATUTORY INFORMATION

Countryside Windows (Cheltenham) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of one 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

Straight line over the life of the lease

Plant and machinery

-

15% on cost

Fixtures, fittings and equipment

-

15% - 33.3% on cost

Motor vehicles

-

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 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 19 (2024 - 28 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

6,500

AMORTISATION

At 1 February 2024

and 31 January 2025

6,500

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Short

Plant and

and

Motor

leasehold

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 February 2024

506,694

460,540

84,104

330,571

1,381,909

Additions

-

3,783

1,275

7,249

12,307

Disposals

-

-

-

(47,529

)

(47,529

)

At 31 January 2025

506,694

464,323

85,379

290,291

1,346,687

DEPRECIATION

At 1 February 2024

175,250

341,035

56,567

196,759

769,611

Charge for year

50,670

33,156

11,702

43,025

138,553

Eliminated on disposal

-

-

-

(32,907

)

(32,907

)

At 31 January 2025

225,920

374,191

68,269

206,877

875,257

NET BOOK VALUE

At 31 January 2025

280,774

90,132

17,110

83,414

471,430

At 31 January 2024

331,444

119,505

27,537

133,812

612,298

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2024

180,194

Disposals

(17,995

)

At 31 January 2025

162,199

DEPRECIATION

At 1 February 2024

48,743

Charge for year

40,560

Eliminated on disposal

(3,375

)

At 31 January 2025

85,928

NET BOOK VALUE

At 31 January 2025

76,271

At 31 January 2024

131,451

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

227,450

185,716

Other debtors

7,563

112,914

235,013

298,630

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

243,173

215,651

Hire purchase contracts

25,399

27,181

Trade creditors

173,485

354,570

Taxation and social security

239,546

195,916

Other creditors

28,108

13,229

709,711

806,547

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

185,967

255,970

Hire purchase contracts

45,133

70,531

231,100

326,501

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

27,501