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REGISTERED NUMBER: 07340625 (England)















Unaudited Financial Statements for the Year Ended 31 August 2025

for

Window Care Herts Ltd

Window Care Herts Ltd (Registered number: 07340625)

Contents of the Financial Statements
for the Year Ended 31 August 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Window Care Herts Ltd

Company Information
for the Year Ended 31 August 2025







DIRECTOR: P West





REGISTERED OFFICE: Suite 6
Business & Technology Park
Stevenage
Hertfordshire
SG1 2DX





REGISTERED NUMBER: 07340625 (England)





ACCOUNTANTS: Bracey's Accountants (Stevenage) Limited
18-20 High Street
Stevenage
Hertfordshire
SG1 3EJ

Window Care Herts Ltd (Registered number: 07340625)

Balance Sheet
31 August 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 5 6,379 8,506

CURRENT ASSETS
Stocks 1,650 850
Debtors 6 68,539 18,155
Cash at bank 26,239 11,600
96,428 30,605
CREDITORS
Amounts falling due within one year 7 (109,430 ) (26,745 )
NET CURRENT (LIABILITIES)/ASSETS (13,002 ) 3,860
TOTAL ASSETS LESS CURRENT LIABILITIES (6,623 ) 12,366

CREDITORS
Amounts falling due after more than one year 8 (8,097 ) (10,711 )

PROVISIONS FOR LIABILITIES (1,212 ) (1,616 )
NET (LIABILITIES)/ASSETS (15,932 ) 39

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (15,933 ) 38
(15,932 ) 39

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 December 2025 and were signed by:





P West - Director


Window Care Herts Ltd (Registered number: 07340625)

Notes to the Financial Statements
for the Year Ended 31 August 2025


1. STATUTORY INFORMATION

Window Care Herts Ltd is a private company, limited by shares , registered in England. 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.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under
construction over their estimated useful lives, as follows:

Asset classDepreciation method and rate
Motor Vehicles 25% 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 Statement of Income and Retained Earnings, 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.


Window Care Herts Ltd (Registered number: 07340625)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2025


3. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of
business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed for bad debts on an annual basis. Any adjustment is made accordingly through the profit and loss account.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

Window Care Herts Ltd (Registered number: 07340625)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2025


5. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 September 2024
and 31 August 2025 9,495
DEPRECIATION
At 1 September 2024 989
Charge for year 2,127
At 31 August 2025 3,116
NET BOOK VALUE
At 31 August 2025 6,379
At 31 August 2024 8,506

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 17,221 2,183
Other debtors 51,318 15,972
68,539 18,155

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 9) 7,438 2,529
Trade creditors 68,860 358
Taxation and social security 28,833 18,732
Other creditors 4,299 5,126
109,430 26,745

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans (see note 9) 8,097 10,711

9. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 4,824 160
Bank loans 2,614 2,369
7,438 2,529

Window Care Herts Ltd (Registered number: 07340625)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2025


9. LOANS - continued
2025 2024
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years 8,097 10,711

The company has a bank loan from Natwest. The amounts due within 1 year is £2,614 (2024: £2,369) and the amounts due over 1 year is £8,097 (£10,711).

10. RELATED PARTY TRANSACTIONS

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 2024
£    £   
P West
Balance outstanding at start of year 14,058 (13,012 )
Amounts advanced 47,780 48,919
Amounts repaid (14,997 ) (21,849 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 46,841 14,058

Interest is being charged on this loan at a market rate and the loan is repayable on demand.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the sole Director, Mr P West by virtue of their majority shareholding.

12. SHARE CAPITAL

Allotted, called up and fully paid shares

2025 2024
No. £    No. £   
Ordinary shares of £1 each 1 1 1 1


13. DIVIDENDS

2025 2024
£    £   
Interim dividend of £3,200 (2024 - £3,950 ) per ordinary share 3,200 3,950