Bristol Sash Window Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08436853 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

Bristol Sash Window Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G J Davis

Ms J K Francois

REGISTERED OFFICE:

41 Sefton Park Road

St Andrews

Bristol

City of Bristol

BS7 9AN

REGISTERED NUMBER:

08436853 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

23,083

8,230

23,083

8,230

CURRENT ASSETS

Stocks

6,000

5,000

Debtors

6

34,795

47,618

Cash at bank

56,657

41,378

97,452

93,996

CREDITORS

Amounts falling due within one year

7

92,090

99,949

NET CURRENT ASSETS/(LIABILITIES)

5,362

(5,953

)

TOTAL ASSETS LESS CURRENT LIABILITIES

28,445

2,277

PROVISIONS FOR LIABILITIES

4,386

1,872

NET ASSETS

24,059

405

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

10

23,959

305

SHAREHOLDERS' FUNDS

24,059

405

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 24th June 2026 and were signed on its behalf by:

Mr G J Davis - Director

1.	STATUTORY INFORMATION

Bristol Sash Window Company 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.

The financial statements are presented in sterling (£), which is the functional currency of the company.

Turnover

Turnover represents income from the renovation of sash windows, recognised at the fair value of consideration receivable for work carried out, net of discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

Reducing balance 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 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.

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.

Cash & cash equivalents

Cash and cash equivalents consist solely of the balance held in the company's bank current account. Cash is defined as cash on hand and demand deposits, while cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. The company does not hold any short term investments and does not operate an overdraft facility.

Critical judgements & estimation

In the application of the Company's accounting policies, which are described in note 1, the director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the financial period in which the estimate is revised if the revision affects only that financial period, or in the financial period of the revision and future financial periods if the revision affects both current and future financial periods.

Lease policy

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the term of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

115,000

AMORTISATION

At 1st April 2025

and 31st March 2026

115,000

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1st April 2025

16,286

480

12,005

2,739

31,510

Additions

2,223

-

15,898

-

18,121

Disposals

(4,215

)

-

(833

)

(5,048

)

At 31st March 2026

14,294

480

27,903

1,906

44,583

DEPRECIATION

At 1st April 2025

11,361

286

9,770

1,863

23,280

Charge for year

1,600

29

447

289

2,365

Eliminated on disposal

(3,453

)

-

(692

)

(4,145

)

At 31st March 2026

9,508

315

10,217

1,460

21,500

NET BOOK VALUE

At 31st March 2026

4,786

165

17,686

446

23,083

At 31st March 2025

4,925

194

2,235

876

8,230

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

18,493

21,511

Directors' current accounts

-

9,532

Tax

11,768

VAT

3,199

3,381

Prepayments

1,335

1,426

34,795

47,618

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Tax

6,052

5,515

Social security and other taxes

7,971

7,614

Other creditors

763

737

Directors' current accounts

867

-

Deferred income

74,412

84,153

Accrued expenses

2,025

1,930

92,090

99,949

8.	LEASING AGREEMENTS

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

31.3.26

31.3.25

£

Within one year

1,290

7,740

Between one and five years

-

1,290

9,030

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

100

Ordinary

£1

100

10.

RESERVES

Retained

earnings

£

At 1st April 2025

305

Profit for the year

37,654

Dividends

(14,000

)

At 31st March 2026

23,959

11.	CONTINGENT LIABILITIES

There were no contingent liabilities or capital commitments at the balance sheet date.

12.	RELATED PARTY DISCLOSURES

The company has a director’s loan account with the directors, who are also the controlling party of the company. At the year end the balance was a creditor of £867 (2025: debtor of £9,532). The balance is unsecured, interest free and repayable on demand. No guarantees have been given in respect of this balance.

13.	EVENTS AFTER BALANCE SHEET

There have been no events after the balance sheet date affecting the Company since the financial period.