REGISTERED NUMBER: 02126287 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

HART & CO (WINDOWS & DOORS) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs C J Hart

R C Hart

C T Hart

SECRETARY:

Mrs C J Hart

REGISTERED OFFICE:

2 The Timbersmart Centre

Greetby Place

Skelmersdale

WN8 9UL

REGISTERED NUMBER:

02126287 (England and Wales)

ACCOUNTANTS:

Ryans

Chartered Accountants

67 Chorley Old Road

Bolton

BL1 3AJ

FIXED ASSETS

Tangible assets

4

147,443

132,910

CURRENT ASSETS

Stocks

50,279

53,361

Debtors

5

118,786

81,626

Cash at bank and in hand

526,215

461,746

695,280

596,733

CREDITORS

Amounts falling due within one year

6

173,284

244,821

NET CURRENT ASSETS

521,996

351,912

TOTAL ASSETS LESS CURRENT LIABILITIES

669,439

484,822

CREDITORS

Amounts falling due after more than one year

7

(54,393

)

-

PROVISIONS FOR LIABILITIES

(39,072

)

(32,643

)

NET ASSETS

575,974

452,179

CAPITAL AND RESERVES

Called up share capital

9

167

167

Retained earnings

575,807

452,012

SHAREHOLDERS' FUNDS

575,974

452,179

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17th October 2025 and were signed on its behalf by:

R C Hart - Director

1.	STATUTORY INFORMATION

Hart & Co (Windows & Doors) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Depreciation

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% 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

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 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st May 2024

182,125

102,929

682

285,736

Additions

-

73,158

-

73,158

Disposals

-

(74,179

)

-

(74,179

)

At 30th April 2025

182,125

101,908

682

284,715

DEPRECIATION

At 1st May 2024

91,678

61,063

85

152,826

Charge for year

22,612

6,026

-

28,638

Eliminated on disposal

-

(44,192

)

-

(44,192

)

At 30th April 2025

114,290

22,897

85

137,272

NET BOOK VALUE

At 30th April 2025

67,835

79,011

597

147,443

At 30th April 2024

90,447

41,866

597

132,910

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

Motor

vehicles

£

COST

At 1st May 2024

74,179

Additions

73,158

Disposals

(74,179

)

At 30th April 2025

73,158

DEPRECIATION

At 1st May 2024

44,193

Charge for year

6,026

Eliminated on disposal

(44,192

)

At 30th April 2025

6,027

NET BOOK VALUE

At 30th April 2025

67,131

At 30th April 2024

29,986

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

115,272

78,724

Other debtors

3,514

2,902

118,786

81,626

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

8,075

38,623

Trade creditors

69,491

80,540

Taxation and social security

63,428

68,669

Other creditors

32,290

56,989

173,284

244,821

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

54,393

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

62,468

38,623

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

95

Ordinary A

£1

95

95

44

Ordinary B

£1

44

44

28

Ordinary C

£1

28

28

167

167

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors who, between them, own the majority of the issued share capital.