REGISTERED NUMBER: 01911739 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

Gemini Conservatories and Windows Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M P Dunne

REGISTERED OFFICE:

Unit 1

College Street

(Within the Central Timber Yard)

St Helens

Merseyside

WA10 1ND

REGISTERED NUMBER:

01911739 (England and Wales)

ACCOUNTANTS:

SB&P

Chartered Accountants

Oriel House

2-8 Oriel Road

Bootle

Liverpool

Merseyside

L20 7EP

FIXED ASSETS

Tangible assets

4

26,204

32,457

CURRENT ASSETS

Stocks

2,154

8,648

Debtors

5

52,851

45,347

Cash at bank and in hand

101,526

103,400

156,531

157,395

CREDITORS

Amounts falling due within one year

6

145,824

145,996

NET CURRENT ASSETS

10,707

11,399

TOTAL ASSETS LESS CURRENT LIABILITIES

36,911

43,856

CREDITORS

Amounts falling due after more than one year

7

(8,190

)

(8,379

)

PROVISIONS FOR LIABILITIES

(4,436

)

(5,970

)

NET ASSETS

24,285

29,507

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

24,185

29,407

SHAREHOLDERS' FUNDS

24,285

29,507

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 December 2025 and were signed by:

M P Dunne - Director

1.	STATUTORY INFORMATION

Gemini Conservatories and Windows Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of goods sold during the period, net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property - 20% on cost

Plant and machinery - 25% on cost

Fixtures and fittings - 25% on cost

Motor vehicles - 25% on reducing balance

Computer equipment - 25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 September 2024

59,994

5,229

38,226

Additions

8,589

-

1,084

Disposals

-

-

-

At 31 August 2025

68,583

5,229

39,310

DEPRECIATION

At 1 September 2024

58,961

4,723

38,221

Charge for year

1,162

303

141

Eliminated on disposal

-

-

-

At 31 August 2025

60,123

5,026

38,362

NET BOOK VALUE

At 31 August 2025

8,460

203

948

At 31 August 2024

1,033

506

5

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

52,311

10,250

166,010

Additions

14,995

1,090

25,758

Disposals

(52,000

)

-

(52,000

)

At 31 August 2025

15,306

11,340

139,768

DEPRECIATION

At 1 September 2024

23,002

8,646

133,553

Charge for year

1,528

471

3,605

Eliminated on disposal

(23,594

)

-

(23,594

)

At 31 August 2025

936

9,117

113,564

NET BOOK VALUE

At 31 August 2025

14,370

2,223

26,204

At 31 August 2024

29,309

1,604

32,457

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

38,000

Disposals

(38,000

)

At 31 August 2025

-

DEPRECIATION

At 1 September 2024

10,094

Charge for year

581

Eliminated on disposal

(10,675

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

27,906

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

39,107

39,347

Other debtors

13,744

6,000

52,851

45,347

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

7,500

9,167

Hire purchase contracts

3,806

-

Trade creditors

92,404

77,243

Taxation and social security

14,816

15,394

Other creditors

27,298

44,192

145,824

145,996

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

8,379

Hire purchase contracts

8,190

-

8,190

8,379

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Hire purchase contracts

11,996

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

M P Dunne

Balance outstanding at start of year

1,659

-

Amounts advanced

5,000

1,659

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,659

1,659