REGISTERED NUMBER: 06474868 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Clearview Windows UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Hunt

SECRETARY:

T Hunt

REGISTERED OFFICE:

Unit B

Allerton Road

Bridgwater

Somerset

TA6 4DN

REGISTERED NUMBER:

06474868 (England and Wales)

ACCOUNTANTS:

GSS Accountants Limited

The Cleve

Mantle Street

Wellington

Somerset

TA21 8SN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

357,431

325,041

357,431

325,041

CURRENT ASSETS

Stocks

15,000

75,000

Debtors

6

41,579

61,507

Cash at bank

6,587

9,354

63,166

145,861

CREDITORS

Amounts falling due within one year

7

159,883

201,495

NET CURRENT LIABILITIES

(96,717

)

(55,634

)

TOTAL ASSETS LESS CURRENT LIABILITIES

260,714

269,407

CREDITORS

Amounts falling due after more than one year

8

(127,577

)

(144,225

)

PROVISIONS FOR LIABILITIES

(12,359

)

(7,796

)

NET ASSETS

120,778

117,386

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

120,777

117,385

120,778

117,386

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 31 December 2025 and were signed by:

K Hunt - Director

1.	STATUTORY INFORMATION

Clearview Windows UK Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

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

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 5 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

136,000

AMORTISATION

At 1 April 2024

and 31 March 2025

136,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

280,564

157,925

438,489

Additions

-

54,780

54,780

At 31 March 2025

280,564

212,705

493,269

DEPRECIATION

At 1 April 2024

-

113,448

113,448

Charge for year

-

22,390

22,390

At 31 March 2025

-

135,838

135,838

NET BOOK VALUE

At 31 March 2025

280,564

76,867

357,431

At 31 March 2024

280,564

44,477

325,041

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,079

520

Amounts recoverable on contract

25,267

43,987

Other debtors

14,233

17,000

41,579

61,507

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

30,945

24,228

Hire purchase contracts

28,888

6,521

Trade creditors

53,760

82,013

Taxation and social security

40,784

38,110

Other creditors

5,506

50,623

159,883

201,495

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

108,557

125,206

Hire purchase contracts

19,020

19,019

127,577

144,225

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

13,581

6,864

Bank loans

125,921

142,570

Hire purchase contracts

47,908

25,540

187,410

174,974

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

K Hunt

Balance outstanding at start of year

-

-

Amounts advanced

46,633

-

Amounts repaid

(32,400

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

14,233

-