REGISTERED NUMBER: 01545406 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Elmhurst Windows Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

R J Abrahams

SECRETARY:

R J Abrahams

REGISTERED OFFICE:

3 Austhorpe View

Leeds

LS15 8NN

REGISTERED NUMBER:

01545406 (England and Wales)

ACCOUNTANTS:

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

FIXED ASSETS

Tangible assets

4

20,516

28,817

CURRENT ASSETS

Stocks

73,361

27,033

Debtors

5

34,556

34,853

Cash at bank and in hand

569

27

108,486

61,913

CREDITORS

Amounts falling due within one year

6

475,931

350,979

NET CURRENT LIABILITIES

(367,445

)

(289,066

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(346,929

)

(260,249

)

CREDITORS

Amounts falling due after more than one year

7

35,364

48,058

NET LIABILITIES

(382,293

)

(308,307

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

(382,493

)

(308,507

)

(382,293

)

(308,307

)

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 31 March 2026 and were signed by:

R J Abrahams - Director

1.	STATUTORY INFORMATION

Elmhurst Windows 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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

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 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

25,000

116,168

141,168

Additions

-

1,124

1,124

At 31 August 2025

25,000

117,292

142,292

DEPRECIATION

At 1 September 2024

25,000

87,351

112,351

Charge for year

-

9,425

9,425

At 31 August 2025

25,000

96,776

121,776

NET BOOK VALUE

At 31 August 2025

-

20,516

20,516

At 31 August 2024

-

28,817

28,817

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

3,500

5,123

Other debtors

31,056

29,730

34,556

34,853

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

2,163

14,200

Hire purchase contracts

5,679

5,679

Trade creditors

100,018

88,378

Taxation and social security

30,243

26,627

Other creditors

337,828

216,095

475,931

350,979

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

26,389

31,945

Hire purchase contracts

8,975

14,654

Other creditors

-

1,459

35,364

48,058

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

In other creditors, an amount of £97,096 (2024: £3,390 owed from the director) is owed to the director. This does not attract any interest and is repayable on demand.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

Date: .............................................