Window Repair Specialists Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07959161

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		8,643		12,417

			8,643		12,417
CURRENT ASSETS
Stocks		9,210		44,689
Debtors	6	162,835		83,004
Cash at bank and in hand		57,634		83,507

		229,679		211,200
Creditors: Amounts Falling Due Within One Year	7	(218,911 )		(208,375 )

NET CURRENT ASSETS (LIABILITIES)			10,768		2,825

TOTAL ASSETS LESS CURRENT LIABILITIES			19,411		15,242

Creditors: Amounts Falling Due After More Than One Year	8		(2,500 )		(12,500 )

NET ASSETS			16,911		2,742

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			16,910		2,741

SHAREHOLDERS' FUNDS			16,911		2,742

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Window Repair Specialists Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

A Hughes

Director

10th October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Window Repair Specialists Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07959161 . The registered office is Little Shootash Farm, Shootash, Romsey, Hampshire, SO51 6FB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for gods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considere to have a finite useful life and is amortised on a systematic basis over iths expected life, which is 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight line
Motor Vehicles	25% Straight line
Computer Equipment	25% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.5. Leasing and Hire Purchase Contracts

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Window Repair Specialists Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Pensions

Payments to defined contribution retirement benefit schemes are charged as an expenese as they fall due.

2.8. Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown whithin borrowings in current liabilities.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together wiht any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

2.9. Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 10)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	15,000

As at 31 March 2025	15,000

Amortisation
As at 1 April 2024	15,000

As at 31 March 2025	15,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	14,839	40,124	4,559	59,522
Additions	564	-	-	564
Disposals	(216 )	-	-	(216 )

As at 31 March 2025	15,187	40,124	4,559	59,870

Depreciation
As at 1 April 2024	11,039	33,353	2,713	47,105
Provided during the period	1,776	1,692	654	4,122

As at 31 March 2025	12,815	35,045	3,367	51,227

Net Book Value
As at 31 March 2025	2,372	5,079	1,192	8,643

As at 1 April 2024	3,800	6,771	1,846	12,417

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Window Repair Specialists Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	27,599	68,964
Amounts owed by group undertakings	135,236	14,040

	162,835	83,004

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	20,581	13,631
Bank loans and overdrafts	20,139	10,000
Amounts owed to group undertakings	11,400	6,000
Other creditors	56,286	59,763
Taxation and social security	110,505	118,981

	218,911	208,375

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,500	12,500

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

Ordinary share capital	2025 Number	2024 Number	2025 £	2024 £
Issued and fully paid
Ordinary share of £1 each	1	1	1	1
Ordinary A shares of 1p each	4	4	0	0

10. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	32,400	156,000

	2025	2024
	£	£
Ordinary shares final dividend	-	120,000
Ordinary A shares final dividend	32,400	20,000

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