Company Registration No. 04769909 (England and Wales)
A B Windows & Joinery Limited
Unaudited accounts
for the year ended 31 March 2025
A B Windows & Joinery Limited
Unaudited accounts
Contents
A B Windows & Joinery Limited
Company Information
for the year ended 31 March 2025
Directors
Alan Keith Robinson
Bernadette Robinson
Company Number
04769909 (England and Wales)
Registered Office
WYRESDALE, GREEN LANE WEST
GARSTANG PRESTON
LANCASHIRE
PR3 1NJ
Accountants
Walling Accountants
Unit 1B Hallidays Farm
Bilsborrow
Preston
PR3 0RU
A B Windows & Joinery Limited
Statement of financial position
as at 31 March 2025
Tangible assets
35,025
36,132
Cash at bank and in hand
2,380
1,242
Creditors: amounts falling due within one year
(143,495)
(117,573)
Net current liabilities
(59,076)
(33,348)
Net (liabilities)/assets
(24,051)
2,784
Called up share capital
2
2
Profit and loss account
(24,053)
2,782
Shareholders' funds
(24,051)
2,784
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 23 December 2025 and were signed on its behalf by
Alan Keith Robinson
Director
Company Registration No. 04769909
A B Windows & Joinery Limited
Notes to the Accounts
for the year ended 31 March 2025
A B Windows & Joinery Limited is a private company, limited by shares, registered in England and Wales, registration number 04769909. The registered office is WYRESDALE, GREEN LANE WEST, GARSTANG PRESTON, LANCASHIRE, PR3 1NJ.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Land & buildings
No depreciation
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
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.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
A B Windows & Joinery Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
31,703
174
14,000
45,877
At 31 March 2025
31,703
-
14,000
45,703
At 1 April 2024
-
174
9,571
9,745
Charge for the year
-
(174)
1,107
933
At 31 March 2025
-
-
10,678
10,678
At 31 March 2025
31,703
-
3,322
35,025
At 31 March 2024
31,703
-
4,429
36,132
Amounts falling due within one year
Trade debtors
43,451
46,671
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
13,914
7,128
Taxes and social security
(7,868)
-
Loans from directors
135,685
107,477
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).