Commercial Aluminium Shop Fronts Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07585647 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Commercial Aluminium Shop Fronts Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

W L Holt

P D Ryan

REGISTERED OFFICE:

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

REGISTERED NUMBER:

07585647 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Tangible assets

4

67,118

24,669

Investments

5

60,002

127,120

84,671

CURRENT ASSETS

Stocks

44,000

39,000

Debtors

6

138,001

119,866

Cash at bank

40,443

49,966

222,444

208,832

CREDITORS

Amounts falling due within one year

7

(210,890

)

(203,444

)

NET CURRENT ASSETS

11,554

5,388

TOTAL ASSETS LESS CURRENT
LIABILITIES

138,674

90,059

CREDITORS

Amounts falling due after more than one
year

8

(48,542

)

(7,173

)

NET ASSETS

90,132

82,886

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

89,132

81,886

SHAREHOLDERS' FUNDS

90,132

82,886

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

P D Ryan - Director

1.	STATUTORY INFORMATION

Commercial Aluminium Shop Fronts Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery

-

33% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

33% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 August 2024

13,500

166

41,900

2,631

58,197

Additions

-

56,690

-

56,690

At 31 July 2025

13,500

166

98,590

2,631

114,887

DEPRECIATION

At 1 August 2024

6,830

141

24,556

2,001

33,528

Charge for year

2,221

5

11,805

210

14,241

At 31 July 2025

9,051

146

36,361

2,211

47,769

NET BOOK VALUE

At 31 July 2025

4,449

20

62,229

420

67,118

At 31 July 2024

6,670

25

17,344

630

24,669

5.	FIXED ASSET INVESTMENTS

Interest

in other

participating

interests

£

COST

At 1 August 2024

and 31 July 2025

60,002

NET BOOK VALUE

At 31 July 2025

60,002

At 31 July 2024

60,002

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

129,495

103,765

Other debtors

8,506

16,101

138,001

119,866

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts

12,301

4,199

Trade creditors

100,587

120,836

Taxation and social security

11,058

36,475

Other creditors

86,944

41,934

210,890

203,444

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Hire purchase contracts

48,542

7,173

The following reproduces the text of the report prepared for the directors 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors 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 Commercial Aluminium Shop Fronts Ltd for the year ended 31 July 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Commercial Aluminium Shop Fronts Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Commercial Aluminium Shop Fronts Ltd and state those matters that we have agreed to state to the Board of Directors of Commercial Aluminium Shop Fronts Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Commercial Aluminium Shop Fronts Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Commercial Aluminium Shop Fronts Ltd 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 Commercial Aluminium Shop Fronts Ltd. You consider that Commercial Aluminium Shop Fronts Ltd 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 Commercial Aluminium Shop Fronts Ltd. 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.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

30 September 2025