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COMPANY REGISTRATION NUMBER: 12453380

SNB WINDOWS LTD

Filleted Unaudited Abridged Financial Statements

28 February 2025

SNB WINDOWS LTD

Abridged Statement of Financial Position

28 February 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 17,086 | 19,913

Current assets

Debtors | 45,246 | 39,755
Cash at bank and in hand | 6,918 | 11,760
| -------- | --------
| 52,164 | 51,515

Creditors: amounts falling due within one year | 54,302 | 53,630
| -------- | --------
Net current liabilities | 2,138 | 2,115
| -------- | --------
Total assets less current liabilities | 14,948 | 17,798

Creditors: amounts falling due after more than one year | 6 | 11,337 | 13,737

Provisions | 3,417 | 3,783
| -------- | --------
Net assets | 194 | 278
| -------- | --------

SNB WINDOWS LTD

Abridged Statement of Financial Position (continued)

28 February 2025

| 2025 | 2024
Note | £ | £

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 94 | 178
| ---- | ----
Shareholders funds | 194 | 278
| ---- | ----

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These abridged financial statements were approved by the board of directors and authorised for issue on 21 October 2025 , and are signed on behalf of the board by:

G O SHELDON
Director

Company registration number: 12453380

SNB WINDOWS LTD

Notes to the Abridged Financial Statements

Year ended 28 February 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 32 Novers Crescent, Bristol, BS4 1RB.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: No cash flow statement has been presented for the company. Disclosures in respect of financial instruments have not been presented.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15% straight line per annum
| Motor vehicles | - | 25% straight line per annum
| Office equipment | - | 15% straight line per annum

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities .
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 4 ).
5. Tangible assets

| £
Cost |
At 1 March 2024 | 27,054
Additions | 4,496
| --------
At 28 February 2025 | 31,550
| --------
Depreciation |
At 1 March 2024 | 7,141
Charge for the year | 7,323
| --------
At 28 February 2025 | 14,464
| --------
Carrying amount |
At 28 February 2025 | 17,086
| --------
At 29 February 2024 | 19,913
| --------

6. Creditors: amounts falling due after more than one year
The bank loan is interest free until September 2021 after which the interest rate will be 2.5% per annum.
7. Directors' advances, credits and guarantees
During the year G O Sheldon, a director, took a further interest free advance of £6,000 .
8. Related party transactions
The company was under the control of Mr G O Sheldon and members of his immediate family at the end of the current period. Mr G O Sheldon and Miss S J Brookes are the directors and major shareholders . No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 .