N & P Windows (Wirral) LTD - Accounts to registrar (filleted)

REGISTERED NUMBER: 05181525 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

N & P WINDOWS (WIRRAL) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

7

DIRECTORS:

Mr P J Hardman

Mr N C Hardman

SECRETARY:

Mr P J Hardman

REGISTERED OFFICE:

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Wirral

CH62 4UE

REGISTERED NUMBER:

05181525 (England and Wales)

ACCOUNTANTS:

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

FIXED ASSETS

Intangible assets

4

436,500

Tangible assets

5

83,740

90,816

520,240

527,316

CURRENT ASSETS

Stocks

20,638

18,042

Debtors

6

16,484

10,716

Cash at bank and in hand

-

4,045

37,122

32,803

CREDITORS

Amounts falling due within one year

7

200,064

156,501

NET CURRENT LIABILITIES

(162,942

)

(123,698

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

357,298

403,618

CREDITORS

Amounts falling due after more than one
year

8

60,657

110,757

NET ASSETS

296,641

292,861

CAPITAL AND RESERVES

Called up share capital

10

6

Retained earnings

11

296,635

292,855

SHAREHOLDERS' FUNDS

296,641

292,861

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

Mr N C Hardman - Director

1.	STATUTORY INFORMATION

N & P Windows (Wirral) 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.

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.

The directors consider that it is appropriate to prepare the financial statements on a going concern basis, due to the continued support of the directors through their loan accounts.

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 has not been amortised as required by FRS102.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 10% on reducing balance pro rata

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

485,000

AMORTISATION

At 1 August 2024

and 31 July 2025

48,500

NET BOOK VALUE

At 31 July 2025

436,500

At 31 July 2024

436,500

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

203,053

Additions

7,421

At 31 July 2025

210,474

DEPRECIATION

At 1 August 2024

112,237

Charge for year

14,497

At 31 July 2025

126,734

NET BOOK VALUE

At 31 July 2025

83,740

At 31 July 2024

90,816

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

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

79,145

DEPRECIATION

At 1 August 2024

12,070

Charge for year

6,707

At 31 July 2025

18,777

NET BOOK VALUE

At 31 July 2025

60,368

At 31 July 2024

67,075

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

16,484

10,716

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Bank loans and overdrafts

11,356

10,000

Hire purchase contracts

42,062

8,548

Trade creditors

20,497

20,166

Taxation and social security

21,531

28,832

Other creditors

104,618

88,955

200,064

156,501

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

Bank loans

-

8,333

Hire purchase contracts

-

42,062

Other creditors

60,657

60,362

60,657

110,757

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

Hire purchase contracts

42,062

50,610

The bank overdraft is secured by a debenture over the assets of the company.

The hire purchase creditor is secured on the individual asset concerned.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

6

Ordinary

1

6

11.

RESERVES

Retained

earnings

£

At 1 August 2024

292,855

Profit for the year

3,780

At 31 July 2025

296,635

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year under review the directors have continued to support the company through their loan accounts created upon the incorporation of their previous business a partnership trading under the name N & P Windows. These amounts are included in long term other creditors as the directors do not intend to withdraw their support for the foreseeable future, no interest has been charged on these loans.

DIRECTOR

31.07.25

31.07.24

£

P J Hardman

29,758

29,610

N C Hardman

30,899

30,752

13.	ULTIMATE CONTROLLING PARTY

In the opinion of the directors there is no ultimate controlling party.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of N & P Windows (Wirral) LTD for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of N & P Windows (Wirral) LTD, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of N & P Windows (Wirral) LTD and state those matters that we have agreed to state to the Board of Directors of N & P Windows (Wirral) LTD, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than N & P Windows (Wirral) LTD and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that N & P Windows (Wirral) LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of N & P Windows (Wirral) LTD. You consider that N & P Windows (Wirral) LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of N & P Windows (Wirral) LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

Date: .............................................