REGISTERED NUMBER: 07653179 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

C & P Windscreens Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J W Henderson

P B McNab

REGISTERED OFFICE:

9 Follonsby Terrace

West Boldon

Tyne and Wear

NE36 0BZ

REGISTERED NUMBER:

07653179 (England and Wales)

ACCOUNTANTS:

John Scrivens

11 Sunderland Street

Houghton-le-Spring

Tyne and Wear

DH4 4BD

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

71,446

47,275

71,447

47,276

CURRENT ASSETS

Stocks

19,300

18,300

Debtors

6

70,548

61,214

Prepayments and accrued income

2,586

3,586

Cash at bank

234,145

218,755

326,579

301,855

CREDITORS

Amounts falling due within one year

7

131,514

122,488

NET CURRENT ASSETS

195,065

179,367

TOTAL ASSETS LESS CURRENT LIABILITIES

266,512

226,643

CREDITORS

Amounts falling due after more than one year

8

(11,508

)

-

PROVISIONS FOR LIABILITIES

(17,862

)

(11,819

)

NET ASSETS

237,142

214,824

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

237,140

214,822

SHAREHOLDERS' FUNDS

237,142

214,824

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2025 and were signed on its behalf by:

J W Henderson - Director

P B McNab - Director

1.	STATUTORY INFORMATION

C & P Windscreens 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 2011, is being amortised evenly over its estimated useful life of ten 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.

Plant and machinery etc

-

25% on cost, 25% on reducing balance and 10% 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

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 8 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

45,000

AMORTISATION

At 1 July 2024

and 30 June 2025

44,999

NET BOOK VALUE

At 30 June 2025

1

At 30 June 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

84,928

Additions

62,056

Disposals

(42,190

)

At 30 June 2025

104,794

DEPRECIATION

At 1 July 2024

37,653

Charge for year

18,382

Eliminated on disposal

(22,687

)

At 30 June 2025

33,348

NET BOOK VALUE

At 30 June 2025

71,446

At 30 June 2024

47,275

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

Plant and

machinery

etc

£

COST

Additions

31,028

At 30 June 2025

31,028

DEPRECIATION

Charge for year

6,478

At 30 June 2025

6,478

NET BOOK VALUE

At 30 June 2025

24,550

6.

DEBTORS

30.6.25

30.6.24

£

£

Amounts falling due within one year:

Trade debtors

69,647

61,214

Amounts falling due after more than one year:

Other debtors

901

-

Aggregate amounts

70,548

61,214

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

9,206

-

Trade creditors

36,009

31,082

Taxation and social security

43,923

56,439

Other creditors

42,376

34,967

131,514

122,488

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

11,508

-