REGISTERED NUMBER: 06112293 (England and Wales)

Financial Statements for the Year Ended 28 February 2025

for

World Of Windows (Yorkshire) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M P Cook

REGISTERED OFFICE:

Unit 11 Nexus

Capital Court

Dodworth

Barnsley

South Yorkshire

S75 3UD

REGISTERED NUMBER:

06112293 (England and Wales)

ACCOUNTANTS:

Paul Howley & Co Ltd

Chartered Certified Accountants

42 Pitt Street

Barnsley

South Yorkshire

S70 1BB

FIXED ASSETS

Tangible assets

3

102,398

104,241

CURRENT ASSETS

Stocks

20,023

21,210

Debtors

4

147,279

180,937

Cash at bank and in hand

51,181

109,908

218,483

312,055

CREDITORS

Amounts falling due within one year

5

149,277

195,057

NET CURRENT ASSETS

69,206

116,998

TOTAL ASSETS LESS CURRENT LIABILITIES

171,604

221,239

CREDITORS

Amounts falling due after more than one year

6

(51,127

)

(52,469

)

PROVISIONS FOR LIABILITIES

(17,914

)

(24,395

)

NET ASSETS

102,563

144,375

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

101,563

143,375

102,563

144,375

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 31 July 2025 and were signed by:

M P Cook - Director

1.	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.

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

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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

146,162

Additions

31,400

At 28 February 2025

177,562

DEPRECIATION

At 1 March 2024

41,921

Charge for year

33,243

At 28 February 2025

75,164

NET BOOK VALUE

At 28 February 2025

102,398

At 29 February 2024

104,241

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

117,541

157,078

Amounts owed by group undertakings

16,791

-

Other debtors

12,947

23,859

147,279

180,937

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

10,440

10,183

Hire purchase contracts

15,131

19,527

Trade creditors

95,005

142,766

Taxation and social security

10,843

9,166

Other creditors

17,858

13,415

149,277

195,057

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans

2,651

13,091

Hire purchase contracts

48,476

39,378

51,127

52,469

7.	OTHER FINANCIAL COMMITMENTS

At the year end, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £129,049. These commitments expire over one year and within five years.