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Company Registration No. 07731641 (England and Wales)
President Upvc Ltd Unaudited accounts for the year ended 31 August 2025
President Upvc Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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President Upvc Ltd Company Information for the year ended 31 August 2025
Directors
PROVOOST, Antonia Faye BROADHEAD, Anthony William Jude
Company Number
07731641 (England and Wales)
Registered Office
1 Rushmills Northampton Northamptonshire NN4 7YB England
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President Upvc Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
82,380
20,270
Current assets
Debtors
5
84,609
132,965
Cash at bank and in hand
57,313
238,313
141,922
371,278
Creditors: amounts falling due within one year
6
(59,628)
(150,736)
Net current assets
82,294
220,542
Total assets less current liabilities
164,674
240,812
Creditors: amounts falling due after more than one year
7
-
(7,993)
Provisions for liabilities
Deferred tax
8
(15,652)
(5,068)
Net assets
149,022
227,751
Capital and reserves
Called up share capital
9
200
200
Profit and loss account
148,822
227,551
Shareholders' funds
149,022
227,751
For the year ending 31 August 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 6 January 2026 and were signed on its behalf by
BROADHEAD, Anthony William Jude Director Company Registration No. 07731641
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President Upvc Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
President Upvc Ltd is a private company, limited by shares, registered in England and Wales, registration number 07731641. The registered office is 1 Rushmills, Northampton, Northamptonshire, NN4 7YB, England.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
20% on cost
Motor vehicles
25% on cost
Computer equipment
33% on cost and 25% on cost
Deferred taxation
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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President Upvc Ltd Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
33,220
35,250
6,470
74,940
Additions
567
78,499
-
79,066
At 31 August 2025
33,787
113,749
6,470
154,006
Depreciation
At 1 September 2024
16,055
34,660
3,955
54,670
Charge for the year
5,193
10,579
1,184
16,956
At 31 August 2025
21,248
45,239
5,139
71,626
Net book value
At 31 August 2025
12,539
68,510
1,331
82,380
At 31 August 2024
17,165
590
2,515
20,270
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
8,273
7,998
Trade debtors
38,692
82,301
Accrued income and prepayments
1,458
2,301
Other debtors
36,186
40,365
84,609
132,965
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
7,743
9,851
Trade creditors
345
4,017
Taxes and social security
38,424
131,072
Other creditors
-
5,796
Loans from directors
11,366
-
Accruals
1,750
-
59,628
150,736
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
7,993
The following secured debts are included within creditors; 2025 - £7,743 (2024 - £27,696)
- 6 -
President Upvc Ltd Notes to the Accounts for the year ended 31 August 2025
8
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
5,068
5,068
Other deferred taxation
10,584
-
15,652
5,068
2025
2024
£
£
Provision at start of year
5,068
5,068
Charged to the profit and loss account
10,584
-
Provision at end of year
15,652
5,068
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
100 Ordinary shares A of £1 each
100
100
200
200
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 7 -