REGISTERED NUMBER: 04565561 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

UPVC MAINTENANCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D C Earnshaw

Miss E Earnshaw

SECRETARY:

Mrs K Earnshaw

REGISTERED OFFICE:

Unit 5 Springwell 27

Dark Lane

Birstall

Batley

WF17 9LN

REGISTERED NUMBER:

04565561 (England and Wales)

ACCOUNTANTS:

Waite & Hartley

66 North Street

Wetherby

LS22 6NR

BANKERS:

Bank of Scotland

600 Gorgie Road

Edinburgh

EH11 3XP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

95,371

105,236

Investments

6

1

1

95,372

105,237

CURRENT ASSETS

Stocks

247,116

273,818

Debtors

7

145,779

171,593

Cash at bank and in hand

484,321

435,293

877,216

880,704

CREDITORS

Amounts falling due within one year

8

156,786

221,328

NET CURRENT ASSETS

720,430

659,376

TOTAL ASSETS LESS CURRENT LIABILITIES

815,802

764,613

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

815,702

764,513

SHAREHOLDERS' FUNDS

815,802

764,613

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 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.

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 Board of Directors and authorised for issue on 25th September 2025 and were signed on its behalf by:

D C Earnshaw - Director

Miss E Earnshaw - Director

1.	STATUTORY INFORMATION

Upvc Maintenance 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.

The Director is of the opinion that the company will continue to receive his support in the foreseeable future in respect of loans made by him to the company. The Director feels that it is appropriate to prepare the accounts on a going concern basis.

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 2003, is being amortised evenly over its estimated useful life of five 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.

Improvements to property

-

Over period of lease

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

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 12 (2023 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st January 2024

and 31st December 2024

6,500

AMORTISATION

At 1st January 2024

and 31st December 2024

6,500

NET BOOK VALUE

At 31st December 2024

-

At 31st December 2023

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st January 2024

52,112

1,000

30,380

Additions

-

-

12,650

Disposals

-

-

-

At 31st December 2024

52,112

1,000

43,030

DEPRECIATION

At 1st January 2024

50,682

1,000

27,099

Charge for year

1,430

-

2,390

Eliminated on disposal

-

-

-

At 31st December 2024

52,112

1,000

29,489

NET BOOK VALUE

At 31st December 2024

-

-

13,541

At 31st December 2023

1,430

-

3,281

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st January 2024

189,588

39,337

312,417

Additions

21,165

-

33,815

Disposals

(25,219

)

-

(25,219

)

At 31st December 2024

185,534

39,337

321,013

DEPRECIATION

At 1st January 2024

90,518

37,882

207,181

Charge for year

28,787

534

33,141

Eliminated on disposal

(14,680

)

-

(14,680

)

At 31st December 2024

104,625

38,416

225,642

NET BOOK VALUE

At 31st December 2024

80,909

921

95,371

At 31st December 2023

99,070

1,455

105,236

6.	FIXED ASSET INVESTMENTS

On the 12th January 2018 the Company formed Upvc Maintenance Supplies Limited, Number 11146500 to protect the trading name. This Company has not traded.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

135,188

163,652

Other debtors

10,591

7,941

145,779

171,593

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

41,973

73,161

Tax

52,888

77,499

Social security and other taxes

42,648

48,701

Other creditors

12,473

12,513

Directors' current accounts

624

624

Accruals

6,180

8,830

156,786

221,328

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The Company operates from premises owned by Mr D C and Mrs K Earnshaw. Rents are charged at commercial rates.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr D C Earnshaw and Mrs K Earnshaw.