Elwyns Windows Limited

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

Registered number: 04183572

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		39,883		46,885

			39,883		46,885
CURRENT ASSETS
Stocks	6	39,949		42,075
Debtors	7	121,100		22,866
Cash at bank and in hand		495,051		610,271

		656,100		675,212
Creditors: Amounts Falling Due Within One Year	8	(483,461 )		(387,600 )

NET CURRENT ASSETS (LIABILITIES)			172,639		287,612

TOTAL ASSETS LESS CURRENT LIABILITIES			212,522		334,497

Creditors: Amounts Falling Due After More Than One Year	9		-		(8,110 )

NET ASSETS			212,522		326,387

CAPITAL AND RESERVES
Called up share capital	11		5,000		5,000
Profit and Loss Account			207,522		321,387

SHAREHOLDERS' FUNDS			212,522		326,387

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Elwyns Windows Limited

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 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.

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

Mr Christopher Blanks

Director

21/10/2025

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

1. General Information

Elwyns Windows Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04183572 . The registered office is 114 High Street, Carshalton, Surrey, SM5 3AE.

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 measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.

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:

Leasehold	10% Straightline
Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.

2.7. Taxation

Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.

Deferred tax assets and liabilities are not discounted

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Elwyns Windows Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.8. Pensions

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.

3. Average Number of Employees

Average number of employees, including directors, during the year were: 23 (2024: 21)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	40,000

As at 31 March 2025	40,000

Amortisation
As at 1 April 2024	40,000

As at 31 March 2025	40,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2024	51,745	73,566	118,590	243,901
Additions	544	611	10,000	11,155
Disposals	-	-	(9,645 )	(9,645 )

As at 31 March 2025	52,289	74,177	118,945	245,411

Depreciation
As at 1 April 2024	41,691	68,394	86,931	197,016
Provided during the period	5,228	1,445	10,060	16,733
Disposals	-	-	(8,221 )	(8,221 )

As at 31 March 2025	46,919	69,839	88,770	205,528

Net Book Value
As at 31 March 2025	5,370	4,338	30,175	39,883

As at 1 April 2024	10,054	5,172	31,659	46,885

6. Stocks

	2025	2024
	£	£
Finished goods	5,800	6,141
Work in progress	34,149	35,934

	39,949	42,075

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Elwyns Windows Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	19,151	5,650
Other debtors	101,949	17,216

	121,100	22,866

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	10,090	12,331
Trade creditors	377,014	192,844
Bank loans and overdrafts	7,754	-
Other creditors	20,341	52,940
Taxation and social security	68,262	129,485

	483,461	387,600

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	8,110

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	10,090	12,331
Later than one year and not later than five years	-	8,110

	10,090	20,441

	10,090	20,441

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	5,000	5,000

12. Related Party Transactions

During the year the company paid rent of £14,460 (2024 - £13,200) to Christopher Blanks a Director and shareholder.

During the year the company paid rent of £5,240.00 (2024 - £4,800) to Mark Chadwick a Director and shareholder.

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