1 February 2024 false No description of principal activity Taxfiler 2024.6 08836391business:PrivateLimitedCompanyLtd2024-02-012025-01-31 088363912024-01-31 088363912024-02-012025-01-31 08836391business:AuditExempt-NoAccountantsReport2024-02-012025-01-31 08836391business:FilletedAccounts2024-02-012025-01-31 088363912025-01-31 088363912024-01-31 08836391core:WithinOneYear2025-01-31 08836391core:WithinOneYear2024-01-31 08836391core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 08836391core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 08836391core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 08836391core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 08836391core:PreviouslyStatedAmount2025-01-31 08836391core:PreviouslyStatedAmount2024-01-31 08836391business:SmallEntities2024-02-012025-01-31 08836391business:Director12024-02-012025-01-31 08836391countries:EnglandWales2024-02-012025-01-31 08836391business:RegisteredOffice2024-02-012025-01-31 08836391core:MotorVehicles2024-02-012025-01-31 08836391core:ComputerEquipment2024-02-012025-01-31 08836391core:MotorVehicles2024-01-31 08836391core:ComputerEquipment2024-01-31 08836391core:MotorVehicles2025-01-31 08836391core:ComputerEquipment2025-01-31 088363912023-02-012024-01-31 iso4217:GBP xbrli:pure
Company Registration No. 08836391 (England and Wales)
Independent Windows South West Ltd Unaudited accounts for the year ended 31 January 2025
Independent Windows South West Ltd Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Independent Windows South West Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,386 
1,847 
Current assets
Cash at bank and in hand
4,532 
1,805 
Creditors: amounts falling due within one year
5
(2,342)
(3,196)
Net current assets/(liabilities)
2,190 
(1,391)
Total assets less current liabilities
3,576 
456 
Provisions for liabilities
Deferred tax
(315)
(315)
Net assets
3,261 
141 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,161 
41 
Shareholders' funds
3,261 
141 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 October 2025 and were signed on its behalf by
Kevin Large Director Company Registration No. 08836391
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Independent Windows South West Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Independent Windows South West Ltd is a private company, limited by shares, registered in England and Wales, registration number 08836391. The registered office is 39 Priory Drive, Plymouth, Devon, PL7 1PX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Computer equipment
15% reducing balance
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods 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.
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Independent Windows South West Ltd Notes to the Accounts for the year ended 31 January 2025
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax. Current tax: The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date. Deferred tax: Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
9,000 
868 
9,868 
At 31 January 2025
9,000 
868 
9,868 
Depreciation
At 1 February 2024
7,398 
623 
8,021 
Charge for the year
400 
61 
461 
At 31 January 2025
7,798 
684 
8,482 
Net book value
At 31 January 2025
1,202 
184 
1,386 
At 31 January 2024
1,602 
245 
1,847 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
2,342 
3,196 
6
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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