Spinnaker Windows & Conservatories Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06778209 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Spinnaker Windows & Conservatories

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J P Mitchell

SECRETARY:

Mrs E V Mitchell

REGISTERED OFFICE:

c/o Ency Associates

Printware Court

Cumberland Business Centre

Portsmouth

Hampshire

PO5 1DS

REGISTERED NUMBER:

06778209 (England and Wales)

ACCOUNTANTS:

Ency Associates

Chartered Certified Accountants

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

FIXED ASSETS

Tangible assets

4

26,041

34,884

CURRENT ASSETS

Stocks

1,286

1,213

Debtors

5

70,311

25,847

Cash at bank

17,500

6,068

89,097

33,128

CREDITORS

Amounts falling due within one year

6

86,698

68,132

NET CURRENT ASSETS/(LIABILITIES)

2,399

(35,004

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

28,440

(120

)

CREDITORS

Amounts falling due after more than
one year

7

(21,920

)

(33,603

)

PROVISIONS FOR LIABILITIES

(6,257

)

(6,628

)

NET ASSETS/(LIABILITIES)

263

(40,351

)

CAPITAL AND RESERVES

Called up share capital

6

Retained earnings

257

(40,357

)

SHAREHOLDERS' FUNDS

263

(40,351

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 January 2026 and were signed by:

J P Mitchell - Director

1.	STATUTORY INFORMATION

Spinnaker Windows & Conservatories 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.	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 & machinery

-

25% on reducing balance

Motor vehicles

-

25% 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.

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.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Motor

machinery

vehicles

Totals

£

COST

At 1 January 2025

517

63,381

63,898

Disposals

(517

)

-

(517

)

At 31 December 2025

-

63,381

DEPRECIATION

At 1 January 2025

353

28,661

29,014

Charge for year

-

8,679

Eliminated on disposal

(353

)

-

(353

)

At 31 December 2025

-

37,340

NET BOOK VALUE

At 31 December 2025

-

26,041

At 31 December 2024

164

34,720

34,884

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

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

38,386

DEPRECIATION

At 1 January 2025

9,597

Charge for year

7,197

At 31 December 2025

16,794

NET BOOK VALUE

At 31 December 2025

21,592

At 31 December 2024

28,789

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

69,995

24,313

Amounts recoverable on contract

-

1,380

Other debtors

316

154

70,311

25,847

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

4,167

14,257

Hire purchase contracts

7,516

Trade creditors

21,548

31,509

Taxation and social security

50,285

11,787

Other creditors

3,182

3,063

86,698

68,132

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

Bank loans

-

4,167

Hire purchase contracts

21,920

29,436

21,920

33,603

8.	ULTIMATE CONTROLLING PARTY

The controlling party is J P Mitchell.