REGISTERED NUMBER: 08323829 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ELITE WINDOWS TRADE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss C Gray

REGISTERED OFFICE:

36 Bellhouse Lane

Staveley

Chesterfield

Derbyshire

S43 3UA

REGISTERED NUMBER:

08323829 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

FIXED ASSETS

Tangible assets

4

51,788

49,667

CURRENT ASSETS

Stocks

300

11,246

Debtors

5

149,333

62,641

Cash at bank

70,389

86,526

220,022

160,413

CREDITORS

Amounts falling due within one year

6

105,879

53,222

NET CURRENT ASSETS

114,143

107,191

TOTAL ASSETS LESS CURRENT LIABILITIES

165,931

156,858

CREDITORS

Amounts falling due after more than one year

7

(14,665

)

(32,631

)

PROVISIONS FOR LIABILITIES

8

(856

)

-

NET ASSETS

150,410

124,227

CAPITAL AND RESERVES

Called up share capital

9

31

31

Retained earnings

150,379

124,196

SHAREHOLDERS' FUNDS

150,410

124,227

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 her 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 director and authorised for issue on 28 May 2026 and were signed by:

Miss C Gray - Director

1.	STATUTORY INFORMATION

Elite Windows Trade 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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.

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

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

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 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

277

98,128

4,295

102,700

Additions

-

20,025

-

20,025

Disposals

-

-

(2,497

)

(2,497

)

At 31 August 2025

277

118,153

1,798

120,228

DEPRECIATION

At 1 September 2024

139

49,195

3,699

53,033

Charge for year

69

17,239

596

17,904

Eliminated on disposal

-

-

(2,497

)

(2,497

)

At 31 August 2025

208

66,434

1,798

68,440

NET BOOK VALUE

At 31 August 2025

69

51,719

-

51,788

At 31 August 2024

138

48,933

596

49,667

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

Motor

vehicles

£

COST

At 1 September 2024

and 31 August 2025

44,370

DEPRECIATION

At 1 September 2024

19,412

Charge for year

6,239

At 31 August 2025

25,651

NET BOOK VALUE

At 31 August 2025

18,719

At 31 August 2024

24,958

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

144,142

57,060

VAT

2,501

-

Deferred tax asset

-

2,844

Prepayments

2,690

2,737

149,333

62,641

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

9,167

10,000

Hire purchase contracts

8,799

8,799

Trade creditors

56,956

24,163

Tax

18,453

-

Social security and other taxes

749

540

VAT

-

841

Other creditors

37

-

Directors' current accounts

245

15

Accrued expenses

11,473

8,864

105,879

53,222

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 1-2 years

-

9,167

Hire purchase contracts

14,665

23,464

14,665

32,631

8.	PROVISIONS FOR LIABILITIES

31.8.25

£

Deferred tax

Accelerated capital allowances

856

Deferred

tax

£

Balance at 1 September 2024

(2,844

)

Charge to Income Statement during year

3,700

Balance at 31 August 2025

856

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

10

Ordinary A

£1

10

10

10

Ordinary B

£1

10

10

10

Ordinary C

£1

10

10

1

Ordinary D

£1

1

1

31

31

10.	PENSION COMMITMENTS

The company operates a money purchase (defined contribution) pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £16 (2024 - £nil). As at 31 August 2025 £37 (2024 - £nil) was outstanding and is included in other creditors.

11.	ULTIMATE CONTROLLING PARTY

The company was under the control of the director by virtue of her shareholding.