Cambridge Skylights Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13533197

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		27,489		35,828

			27,489		35,828
CURRENT ASSETS
Stocks	5	160,000		161,650
Debtors	6	80,240		73,662
Cash at bank and in hand		42,469		63,671

		282,709		298,983
Creditors: Amounts Falling Due Within One Year	7	(510,927 )		(500,621 )

NET CURRENT ASSETS (LIABILITIES)			(228,218 )		(201,638 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(200,729 )		(165,810 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,223 )		(6,807 )

NET LIABILITIES			(205,952 )		(172,617 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(206,052 )		(172,717 )

SHAREHOLDERS' FUNDS			(205,952)		(172,617)

Page 1

Page 2

Cambridge Skylights Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs D T Tepavitcharova

Director

24/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Cambridge Skylights Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13533197 . The registered office is Allia Future Business Centre Cambridge, King Hedges Road, Cambridge, Cambridgeshire, CB4 2HY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Stocks and Work in Progress

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

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. 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.

2.7. Pensions

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.

Page 3

Page 4

Cambridge Skylights Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 6)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 August 2024	14,510	42,990	808	10,484	68,792
Additions	-	-	-	772	772

As at 31 July 2025	14,510	42,990	808	11,256	69,564

Depreciation
As at 1 August 2024	7,553	22,171	152	3,088	32,964
Provided during the period	1,739	5,205	164	2,003	9,111

As at 31 July 2025	9,292	27,376	316	5,091	42,075

Net Book Value
As at 31 July 2025	5,218	15,614	492	6,165	27,489

As at 1 August 2024	6,957	20,819	656	7,396	35,828

5. Stocks

	2025	2024
	£	£
Stock	160,000	161,650

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	80,240	73,662

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	83,358	221,201
Other creditors	400,931	249,217
Taxation and social security	26,638	30,203

	510,927	500,621

Page 4

Page 5

Cambridge Skylights Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 August 2024	6,807	6,807
Utilised	(1,584 )	(1,584)

Balance at 31 July 2025	5,223	5,223

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

At the start of the period there was amount of £222,806 loaned to the company by Mr T Tepavitcharova, father of the company director Mrs D Huber-Tepavitcharova. At the end of the period there was a total loan from Mr T Tepavitcharova to the company outstanding of £376,428.

An intercompany loan exists between Cambridge Glazing Suppliers Limited, a company in which Mrs D Tepavitcharova is a director and shareholder, and Cambridge Skylights Limited. At year end, Cambridge Glazing Suppliers owed Cambridge Skylights Limited £11,932.

Page 5