Capital Windows & Repairs Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06302341 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

CAPITAL WINDOWS & REPAIRS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Mamtora

Mrs A Mamtora

A Mamtora

REGISTERED OFFICE:

Unit 42 Hallmark Trading Estate

Fourth Way

Wembley

HA9 0LB

REGISTERED NUMBER:

06302341 (England and Wales)

ACCOUNTANTS:

Naik & Co

2nd Floor, Dunwoody House

396 Kenton Road

Harrow

Middlesex

HA3 9DH

FIXED ASSETS

Tangible assets

5

11,904

14,759

CURRENT ASSETS

Stocks

6

92,170

100,920

Debtors

7

176,832

141,550

Cash at bank and in hand

37,166

20,036

306,168

262,506

CREDITORS

Amounts falling due within one year

8

138,983

146,148

NET CURRENT ASSETS

167,185

116,358

TOTAL ASSETS LESS CURRENT
LIABILITIES

179,089

131,117

PROVISIONS FOR LIABILITIES

3,525

NET ASSETS

175,564

127,592

CAPITAL AND RESERVES

Called up share capital

11

100

Retained earnings

12

175,464

127,492

SHAREHOLDERS' FUNDS

175,564

127,592

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 29 April 2026 and were signed on its behalf by:

Mr S Mamtora - Director

1.	STATUTORY INFORMATION

Capital Windows & Repairs 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

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.

Hire purchase and leasing commitments

Assets obtained under finance leases are capitalized as tangible fixed assets. They are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives.

Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.

Rental applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1 August 2024

41,067

16,104

53,550

110,721

Additions

120

-

120

At 31 July 2025

41,187

16,104

53,550

110,841

DEPRECIATION

At 1 August 2024

38,370

13,662

43,930

95,962

Charge for year

563

488

1,924

2,975

At 31 July 2025

38,933

14,150

45,854

98,937

NET BOOK VALUE

At 31 July 2025

2,254

1,954

7,696

11,904

At 31 July 2024

2,697

2,442

9,620

14,759

6.

STOCKS

31/7/25

31/7/24

£

Stocks

92,170

100,920

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

Trade debtors

121,238

98,441

Other debtors

55,594

43,109

176,832

141,550

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

Bank loans and overdrafts (see note 9)

5,811

41,849

Trade creditors

70,379

67,747

Tax

25,825

10,639

Social security and other taxes

1,777

1,949

VAT

14,676

8,851

Other creditors

17,672

14,083

Hire purchase

707

1,030

Net wages

2,136

-

138,983

146,148

9.

LOANS

An analysis of the maturity of loans is given below:

31/7/25

31/7/24

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

25,389

Bank loans

5,811

16,460

5,811

41,849

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/7/25

31/7/24

£

Within one year

36,000

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/7/25

31/7/24

value:

£

100

Ordinary

1

100

12.

RESERVES

Retained

earnings

£

At 1 August 2024

127,492

Profit for the year

53,972

Dividends

(6,000

)

At 31 July 2025

175,464

13.	ULTIMATE CONTROLLING PARTY

The directors are the ultimate controlling party by virtue of their shareholding in the company.