REGISTERED NUMBER: 03193434 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Ripton Windows Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Ripton-Palmer

R K Brennan

SECRETARY:

Mrs J Ripton-Palmer

REGISTERED OFFICE:

Unit 3 Moniton Trading Estate

Worting

Basingstoke

Hampshire

RG22 6NQ

REGISTERED NUMBER:

03193434 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Tangible assets

4

62,758

81,713

CURRENT ASSETS

Stocks

63,444

69,192

Debtors

5

83,284

61,197

Cash at bank and in hand

202,030

192,382

348,758

322,771

CREDITORS

Amounts falling due within one year

6

270,314

280,035

NET CURRENT ASSETS

78,444

42,736

TOTAL ASSETS LESS CURRENT LIABILITIES

141,202

124,449

CREDITORS

Amounts falling due after more than one year

7

(8,700

)

(20,202

)

PROVISIONS FOR LIABILITIES

10

(14,118

)

(18,413

)

NET ASSETS

118,384

85,834

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

118,284

85,734

SHAREHOLDERS' FUNDS

118,384

85,834

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2025 and were signed on its behalf by:

M Ripton-Palmer - Director

1.	STATUTORY INFORMATION

Ripton Windows 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.

Leasehold property

-

in accordance with the property

Fixtures and fittings

-

25% on cost and 20% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete or sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than the cost.

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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, adjusted for indexation where applicable.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 July 2024

46,999

12,724

128,484

188,207

Additions

-

2,604

-

2,604

At 30 June 2025

46,999

15,328

128,484

190,811

DEPRECIATION

At 1 July 2024

28,204

9,698

68,592

106,494

Charge for year

4,701

1,885

14,973

21,559

At 30 June 2025

32,905

11,583

83,565

128,053

NET BOOK VALUE

At 30 June 2025

14,094

3,745

44,919

62,758

At 30 June 2024

18,795

3,026

59,892

81,713

The obligations under hire purchase agreements are secured against the items of plant and machinery to which they relate that have a carrying amount of £23,271 (2024: £46,837).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

66,362

44,309

Other debtors

16,922

16,888

83,284

61,197

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts (see note 8)

14,386

19,503

Trade creditors

93,121

100,283

Taxation and social security

91,549

90,342

Other creditors

71,258

69,907

270,314

280,035

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts (see note 8)

8,700

20,202

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.6.25

30.6.24

£

£

Net obligations repayable:

Within one year

14,386

19,503

Between one and five years

8,700

20,202

23,086

39,705

Non-cancellable

operating leases

30.6.25

30.6.24

£

£

Within one year

25,983

25,983

Between one and five years

79,879

100,127

In more than five years

-

5,735

105,862

131,845

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

£

Hire purchase contracts

23,086

39,705

The company has fixed and floating charges over all of its undertakings and assets.

10.	PROVISIONS FOR LIABILITIES

30.6.25

30.6.24

£

£

Deferred tax

14,118

18,413

Deferred

tax

£

Balance at 1 July 2024

18,413

Accelerated capital allowances

(4,295

)

Balance at 30 June 2025

14,118

11.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

100

Ordinary

£1

100

100