REGISTERED NUMBER: 09558968 (England and Wales)

Financial Statements for the Year Ended 30th April 2025

for

Heritage Sash Window Specialists Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I M Rowberry

Mrs A Rowberry

SECRETARY:

Mrs A Rowberry

REGISTERED OFFICE:

Hazeland Farm

Netherton Lane

Abberley

Worcestershire

WR6 6BS

REGISTERED NUMBER:

09558968 (England and Wales)

ACCOUNTANTS:

The Richards Sandy Partnership

Thorneloe House

25 Barbourne Road

Worcester

Worcestershire

WR1 1RU

FIXED ASSETS

Intangible assets

4

-

3,800

Tangible assets

5

13,082

17,399

13,082

21,199

CURRENT ASSETS

Stocks

17,908

24,665

Debtors

15,666

19,429

Cash at bank

82,403

96,118

115,977

140,212

CREDITORS

Amounts falling due within one year

124,903

138,722

NET CURRENT (LIABILITIES)/ASSETS

(8,926

)

1,490

TOTAL ASSETS LESS CURRENT LIABILITIES

4,156

22,689

CREDITORS

Amounts falling due after more than one year

-

(501

)

PROVISIONS FOR LIABILITIES

(3,270

)

(4,350

)

NET ASSETS

886

17,838

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

786

17,738

886

17,838

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30th April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 19th November 2025 and were signed on its behalf by:

Mrs A Rowberry - Director

1.	STATUTORY INFORMATION

Heritage Sash Window Specialists 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 2015, is being amortised evenly over its estimated useful life of ten years.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

STOCKS

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st May 2024

and 30th April 2025

38,000

AMORTISATION

At 1st May 2024

34,200

Amortisation for year

3,800

At 30th April 2025

38,000

NET BOOK VALUE

At 30th April 2025

-

At 30th April 2024

3,800

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st May 2024

and 30th April 2025

57,238

DEPRECIATION

At 1st May 2024

39,839

Charge for year

4,317

At 30th April 2025

44,156

NET BOOK VALUE

At 30th April 2025

13,082

At 30th April 2024

17,399

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

551

7,114