1 April 2024 false Taxfiler 2024.6 true 06879443 business:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06879443 2024-03-31 06879443 2024-04-01 2025-03-31 06879443 business:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06879443 business:FilletedAccounts 2024-04-01 2025-03-31 06879443 2025-03-31 06879443 business:Director1 2024-04-01 2025-03-31 06879443 business:Director2 2024-04-01 2025-03-31 06879443 business:Director3 2024-04-01 2025-03-31 06879443 business:RegisteredOffice 2024-04-01 2025-03-31 06879443 2024-03-31 06879443 core:WithinOneYear 2025-03-31 06879443 core:WithinOneYear 2024-03-31 06879443 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 06879443 core:ShareCapital core:PreviouslyStatedAmount 2024-03-31 06879443 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 06879443 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-03-31 06879443 core:PreviouslyStatedAmount 2025-03-31 06879443 core:PreviouslyStatedAmount 2024-03-31 06879443 business:SmallEntities 2024-04-01 2025-03-31 06879443 countries:EnglandWales 2024-04-01 2025-03-31 06879443 core:PlantMachinery 2024-04-01 2025-03-31 06879443 core:MotorVehicles 2024-04-01 2025-03-31 06879443 core:FurnitureFittings 2024-04-01 2025-03-31 06879443 core:LandBuildings 2024-03-31 06879443 core:PlantMachinery 2024-03-31 06879443 core:MotorVehicles 2024-03-31 06879443 core:FurnitureFittings 2024-03-31 06879443 core:LandBuildings 2024-04-01 2025-03-31 06879443 core:LandBuildings 2025-03-31 06879443 core:PlantMachinery 2025-03-31 06879443 core:MotorVehicles 2025-03-31 06879443 core:FurnitureFittings 2025-03-31 06879443 business:OrdinaryShareClass1 2024-04-01 2025-03-31 06879443 business:OrdinaryShareClass1 2023-04-01 2024-03-31 06879443 2023-04-01 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 06879443 (England and Wales)
NATURAL WINDOWS LIMITED Unaudited accounts for the year ended 31 March 2025
NATURAL WINDOWS LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
NATURAL WINDOWS LIMITED Company Information for the year ended 31 March 2025
Directors
Mr Z Skaburskis Mrs J Skaburskiene Mr Z Hitas
Company Number
06879443 (England and Wales)
Registered Office
48 Beechcroft Road Bushey Herts WD23 2JU
Accountants
Fielding Accountancy Services Ltd 48 Beechcroft Road Bushey Herts WD23 2JU
- 3 -
NATURAL WINDOWS LIMITED Accountants' report
Accountants' report to the board of directors of NATURAL WINDOWS LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NATURAL WINDOWS LIMITED for the year ended 31 March 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of NATURAL WINDOWS LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of NATURAL WINDOWS LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NATURAL WINDOWS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that NATURAL WINDOWS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of NATURAL WINDOWS LIMITED. You consider that NATURAL WINDOWS LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of NATURAL WINDOWS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Fielding Accountancy Services Ltd 48 Beechcroft Road Bushey Herts WD23 2JU 24 October 2025
- 4 -
NATURAL WINDOWS LIMITED Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
80,181
92,672
Current assets
Inventories
54,773
93,715
Debtors
5
5,641
13,901
Cash at bank and in hand
390,282
508,270
450,696
615,886
Creditors: amounts falling due within one year
6
(303,862)
(427,171)
Net current assets
146,834
188,715
Total assets less current liabilities
227,015
281,387
Provisions for liabilities
Deferred tax
(15,325)
(18,447)
Net assets
211,690
262,940
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
211,590
262,840
Shareholders' funds
211,690
262,940
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 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 31 October 2025 and were signed on its behalf by
Mr Z Skaburskis Director Company Registration No. 06879443
- 5 -
NATURAL WINDOWS LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
NATURAL WINDOWS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06879443. The registered office is 48 Beechcroft Road, Bushey, Herts, WD23 2JU.
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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Deferred 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.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction.
- 6 -
NATURAL WINDOWS LIMITED Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
18,880
16,675
133,624
11,846
181,025
Additions
-
2,365
-
-
2,365
At 31 March 2025
18,880
19,040
133,624
11,846
183,390
Depreciation
At 1 April 2024
-
13,145
65,016
10,192
88,353
Charge for the year
-
803
13,722
331
14,856
At 31 March 2025
-
13,948
78,738
10,523
103,209
Net book value
At 31 March 2025
18,880
5,092
54,886
1,323
80,181
At 31 March 2024
18,880
3,530
68,608
1,654
92,672
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
5,641
13,901
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
1,637
10,767
Trade creditors
1,358
2,559
Taxes and social security
127,266
209,363
Other creditors
19,376
76,400
Loans from directors
154,225
128,082
303,862
427,171
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
- 7 -
NATURAL WINDOWS LIMITED Notes to the Accounts for the year ended 31 March 2025
8
Transactions with related parties
RELATED PARTY NOTE Throughout the current and previous year, Mr Skaburskis and Mrs Skaburskiene owned a 40% shareholding each and Mr Z Hitas a 20% shareholding.. Mr Z Hitas and his wife own Hitt Oak Ltd and at the year end the company owed Hitt Oak Ltd the sum of £4796 ( 2024 - £4796) in respect of an interest free loan. Mr Z Skaburskis is the sole Director and 100% shareholder in Kofex UAB - a Lithuanian registered company, trading in Lithunania. During the year Natural Windows Ltd paid a total of £329830 (2024 £461009) to Kofex UAB for pre-manufactured windows, and this sum is included in the purchases amount in the Profit & Loss Account. Dividends paid during the year £200000 (2024 £240000) to the shareholders/directors.
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).
- 8 -