REGISTERED NUMBER: 06560431 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Peter Fennell UPVC Specialist Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

P Fennell

Secretary:

Mrs K Fennell

Registered office:

89 Dinam Park

Ton Pentre

Rhondda Cynon Taff

Mid Glamorgan

CF41 7DY

Registered number:

06560431 (England and Wales)

Accountants:

Curtis Bowden & Thomas Limited

Chartered Certified Accountants

101 Dunraven Street

Tonypandy

CF40 1AR

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

30,751

41,001

30,751

41,001

Current assets

Stocks

12,000

25,000

Debtors

6

40,255

11,342

Cash at bank

331,925

319,356

384,180

355,698

Creditors

Amounts falling due within one year

7

175,051

163,588

Net current assets

209,129

192,110

Total assets less current liabilities

239,880

233,111

Creditors

Amounts falling due after more than one year

8

(410

)

(4,651

)

Provisions for liabilities

(5,843

)

(7,790

)

Net assets

233,627

220,670

Capital and reserves

Called up share capital

100

100

Retained earnings

233,527

220,570

Shareholders' funds

233,627

220,670

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 January 2026 and were signed by:

P Fennell - Director

1.	Statutory information

Peter Fennell UPVC Specialist 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 five 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.

Fixtures and fittings -25% on reducing balance

Motor vehicles -25% on reducing balance

Computer equipment -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 Income Statement, 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.

3.	Employees and directors

The average number of employees during the year was 5 (2024 - 6 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 May 2024

and 30 April 2025

60,000

Amortisation

At 1 May 2024

and 30 April 2025

60,000

Net book value

At 30 April 2025

-

At 30 April 2024

-

5.	Tangible fixed assets

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 May 2024

and 30 April 2025

4,132

15,961

99,810

6,675

126,578

Depreciation

At 1 May 2024

2,780

15,192

62,449

5,156

85,577

Charge for year

338

192

9,340

380

10,250

At 30 April 2025

3,118

15,384

71,789

5,536

95,827

Net book value

At 30 April 2025

1,014

577

28,021

1,139

30,751

At 30 April 2024

1,352

769

37,361

1,519

41,001

6.

Debtors: amounts falling due within one year

30.4.25

30.4.24

£

£

Trade debtors

40,255

11,342

7.

Creditors: amounts falling due within one year

30.4.25

30.4.24

£

£

Bank loans and overdrafts

4,140

3,988

Trade creditors

73,360

67,319

Taxation and social security

29,980

23,997

Other creditors

67,571

68,284

175,051

163,588

8.

Creditors: amounts falling due after more than one year

30.4.25

30.4.24

£

£

Other creditors

410

4,651

9.	Ultimate controlling party

Mr Peter Fennell who, together with his wife, owns 100% of the issued share capital of the company and is the ultimate controlling party.