REGISTERED NUMBER: 05224833 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

Windows By Design Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N L M Dos Santos

REGISTERED OFFICE:

Unit 5 Orbit Centre

Ashworth Road

Bridgemead

Swindon

Wiltshire

SN5 7YG

REGISTERED NUMBER:

05224833 (England and Wales)

ACCOUNTANTS:

Morley & Co (UK) Ltd

Chartered Certified Accountants,

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

FIXED ASSETS

Tangible assets

4

46,282

39,815

CURRENT ASSETS

Stocks

4,000

3,250

Debtors

5

11,692

8,945

Cash at bank

129,045

118,463

144,737

130,658

CREDITORS

Amounts falling due within one year

6

39,893

26,782

NET CURRENT ASSETS

104,844

103,876

TOTAL ASSETS LESS CURRENT LIABILITIES

151,126

143,691

CREDITORS

Amounts falling due after more than one year

7

-

(10,191

)

PROVISIONS FOR LIABILITIES

(8,794

)

(7,565

)

NET ASSETS

142,332

125,935

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

142,312

125,915

142,332

125,935

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 26 September 2025 and were signed by:

N L M Dos Santos - Director

1.	STATUTORY INFORMATION

Windows By Design 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Financial instruments

Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 October 2023

1,418

3,793

61,561

66,772

Additions

150

-

13,500

13,650

At 30 September 2024

1,568

3,793

75,061

80,422

DEPRECIATION

At 1 October 2023

1,418

3,475

22,064

26,957

Charge for year

-

106

7,077

7,183

At 30 September 2024

1,418

3,581

29,141

34,140

NET BOOK VALUE

At 30 September 2024

150

212

45,920

46,282

At 30 September 2023

-

318

39,497

39,815

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

754

8,945

Other debtors

10,938

-

11,692

8,945

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Hire purchase contracts

2,635

2,859

Trade creditors

2,748

4,393

Taxation and social security

5,789

11,915

Other creditors

28,721

7,615

39,893

26,782

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Hire purchase contracts

-

10,191