A & R Windows Ltd


Director	Tucker, Adam Stephen


Registered Address	C/O Derek J Read & Co
	107 North Street
	Martock
	TA12 6EJ


Registered Number	04540137 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		11,563		1,180
			11,563		1,180
Current assets
Stocks		20,088		8,857
Debtors	5	18,229		6,496
Cash at bank and on hand		75,345		40,100
		113,662		55,453
Creditors amounts falling due within one year	6	(67,194)		(49,305)
Net current assets (liabilities)			46,468		6,148
Total assets less current liabilities			58,031		7,328
Creditors amounts falling due after one year			(8,822)		-
Provisions for liabilities			(2,197)		(224)
Net assets			47,012		7,104
Capital and reserves
Called up share capital			2		2
Profit and loss account			47,010		7,102
Shareholders' funds			47,012		7,104

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Director on 25 November 2025, and are signed on its behalf by:

Tucker, Adam Stephen
Director
Registered Company No. 04540137

A & R Windows Ltd

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	4
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees
	The average number of employees includes the director.


		2025		2024
	Average number of employees during the year	4		4

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	60,000
	At 31 March 25	60,000
	Amortisation and impairment
	At 01 April 24	60,000
	At 31 March 25	60,000
	Net book value
	At 31 March 25	-
	At 31 March 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	41,193
	Additions	13,268
	At 31 March 25	54,461
	Depreciation and impairment
	At 01 April 24	40,013
	Charge for year	2,885
	At 31 March 25	42,898
	Net book value
	At 31 March 25	11,563
	At 31 March 24	1,180

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	16,530	5,130
Prepayments and accrued income	1,699	1,366
Total	18,229	6,496

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	20,475	7,190
Bank borrowings and overdrafts	1,859	7,684
Amounts owed to related parties	224	345
Taxation and social security	30,729	22,408
Finance lease and HP contracts	2,930	-
Other creditors	6,068	6,465
Accrued liabilities and deferred income	4,909	5,213
Total	67,194	49,305


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	11,752		-