Fenestra Retrofit Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06986138

Fenestra Retrofit Limited

Filleted Unaudited Financial Statements

31 August 2025

Fenestra Retrofit Limited

Financial Statements

Year ended 31 August 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Fenestra Retrofit Limited

Balance Sheet

31 August 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		181		361

Current assets

Debtors	6	2,929	115,036
Cash at bank and in hand		79,343	69,055
		--------	---------
		82,272	184,091

Creditors: amounts falling due within one year	7	3,868		103,910
		--------		---------
Net current assets			78,404		80,181
			--------		--------
Total assets less current liabilities			78,585		80,542

Provisions

Taxation including deferred tax	45	90
	--------	--------
Net assets	78,540	80,452
	--------	--------

Fenestra Retrofit Limited

Balance Sheet (continued)

31 August 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	78,440	80,352
	--------	--------
Shareholders funds	78,540	80,452
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 10 February 2026 , and are signed on behalf of the board by:

Mr P Dunn
Director

Company registration number: 06986138

Fenestra Retrofit Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and equipment	-	33% straight line

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	1,059	1,059
	-------	-------
Depreciation
At 1 September 2024	698	698
Charge for the year	180	180
	-------	-------
At 31 August 2025	878	878
	-------	-------
Carrying amount
At 31 August 2025	181	181
	-------	-------
At 31 August 2024	361	361
	-------	-------

6. Debtors

	2025	2024
	£	£
Trade debtors	–	113,167
Other debtors	2,929	1,869
	-------	---------
	2,929	115,036
	-------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	949	51,180
Corporation tax	149	15,932
Social security and other taxes	220	33,044
Other creditors	2,550	3,754
	-------	---------
	3,868	103,910
	-------	---------

8. Director's advances, credits and guarantees

During the year, the director had an interest-free, repayable on demand loan with the company. At the start of the year the director was owed £480 and at the end of the year was owed £266.