Fenestration Holdings Ltd


Director	Mr K Bowdrey


Registered Address	Aluminium Trade Windows Unit 12
	Bone Lane
	Newbury
	RG14 5SH


Registered Number	14333673 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		76,126		68,182
			76,126		68,182
Current assets
Stocks		25,000		15,000
Debtors	4	34,022		29,775
Cash at bank and on hand		103,992		109,367
		163,014		154,142
Creditors amounts falling due within one year	5	(172,670)		(102,896)
Net current assets (liabilities)			(9,656)		51,246
Total assets less current liabilities			66,470		119,428
Provisions for liabilities			(9,985)		(10,822)
Net assets			56,485		108,606
Capital and reserves
Called up share capital			10		10
Profit and loss account			56,475		108,596
Shareholders' funds			56,485		108,606

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 28 May 2026, and are signed on its behalf by:

Mr K Bowdrey
Director
Registered Company No. 14333673

Fenestration Holdings Ltd

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	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. The financial statements have been prepared under the historical cost convention.

	Functional and presentation currency
	The presentation currency of the financial statements is the Pound Sterling (£).

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

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Current 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.

Current 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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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.


		Straight line (years)
	Plant and machinery	5
	Vehicles	5
	Office Equipment	5

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

	Financial instruments
	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.

	Related parties
	During the year the company made payments to B Bowdrey, an employee and wife of the director, on an arms length basis for rental of office space. Payments totaled £26,400 (2024 -£25,300). There were no amounts outstanding as at 30th September 2025.

2.	Average number of employees
	Inclusive of directors.


		2025		2024
	Average number of employees during the year	4		3

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 24	72,901
	Additions	24,918
	At 30 September 25	97,819
	Depreciation and impairment
	At 01 October 24	4,719
	Charge for year	16,974
	At 30 September 25	21,693
	Net book value
	At 30 September 25	76,126
	At 30 September 24	68,182

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	8,858	9,981
Other debtors	17,350	12,500
Prepayments and accrued income	7,814	7,294
Total	34,022	29,775

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	101,921	-
Taxation and social security	62,847	64,781
Other creditors	2,670	3,344
Accrued liabilities and deferred income	5,232	34,771
Total	172,670	102,896