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Registered Number: 05277745
England and Wales
Abridged Accounts
for the year ended 30 November 2024
for
STROUD WINDOWS (GLOUCESTERSHIRE) LIMITED

STROUD WINDOWS (GLOUCESTERSHIRE) LIMITED Contents Page For the year ended 30 November 2024
Statement of financial position | 1
Notes to the financial statements | 2

Registered Number: 05277745 STROUD WINDOWS (GLOUCESTERSHIRE) LIMITED Statement of Financial Position As at 30 November 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 121,148 |  | 121,148
Tangible fixed assets | 4 | 139,422 |  | 163,216
|  | 260,570 |  | 284,364
Current assets |  |  |
Stocks |  | 12,500 |  | 45,000
Debtors |  | 548,913 |  | 508,155
Cash at bank and in hand |  | 19,765 |  | 92,716
|  | 581,178 |  | 645,871
Creditors: amount falling due within one year |  | (556,770) |  | (580,812)
Net current assets |  | 24,408 |  | 65,059
Total assets less current liabilities |  | 284,978 |  | 349,423
Creditors: amount falling due after more than one year |  | (192,800) |  | (266,334)
Accruals and deferred income |  | (73,150) |  | -
Provisions for liabilities |  | - |  | (16,624)
Net assets |  | 19,028 |  | 66,465
Capital and reserves |  |  |
Called up share capital | 5 | 100 |  | 100
Profit and loss account |  | 18,928 |  | 66,365
Shareholders' funds |  | 19,028 |  | 66,465
For the year ended 30 November 2024 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 accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 03 December 2025 and were signed on its behalf by:
------------------------------- Mr C Dummer Director | ------------------------------- Ms N Little Director
1

STROUD WINDOWS (GLOUCESTERSHIRE) LIMITED Notes to the Abridged Financial Statements For the year ended 30 November 2024
General Information STROUD WINDOWS (GLOUCESTERSHIRE) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05277745, registration address Unit 19, Ryeford Industrial Estate, Stonehouse, Gloucestershire, GL10 2LA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Franchise Fees Franchise Fees is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Franchise Fees of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Motor Vehicles | 20% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 33% Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 18 (2023 : 18).
3. | Intangible fixed assets
Cost | Franchise Fees |  | Total
| £ |  | £
At 01 December 2023 | 121,148 |  | 121,148
Additions | - |  | -
Disposals | - |  | -
At 30 November 2024 | 121,148 |  | 121,148
Net book values
At 30 November 2024 | 121,148 |  | 121,148
At 30 November 2023 | 121,148 |  | 121,148
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 December 2023 | 62,495 |  | 210,831 |  | 30,666 |  | - |  | 303,992
Additions | - |  | 64,699 |  | 5,084 |  | 1,728 |  | 71,511
Disposals | - |  | (82,432) |  | - |  | - |  | (82,432)
At 30 November 2024 | 62,495 |  | 193,098 |  | 35,750 |  | 1,728 |  | 293,071
Depreciation
At 01 December 2023 | 30,962 |  | 93,381 |  | 15,951 |  | - |  | 140,294
Charge for year | 6,306 |  | 24,522 |  | 4,840 |  | 576 |  | 36,244
On disposals | - |  | (22,889) |  | - |  | - |  | (22,889)
At 30 November 2024 | 37,268 |  | 95,014 |  | 20,791 |  | 576 |  | 153,649
Net book values
Closing balance as at 30 November 2024 | 25,227 |  | 98,084 |  | 14,959 |  | 1,152 |  | 139,422
Opening balance as at 01 December 2023 | 31,533 |  | 117,448 |  | 14,235 |  | - |  | 163,216
5. | Share Capital
Allotted, called up and fully paid | 2024 £ |  | 2023 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2