Central Windows and Conservatories Ltd

Registered number

03451933

Filleted Accounts

31 October 2025

Central Windows and Conservatories Ltd
Registered number:		03451933
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		70,114			93,011

Current assets
Stocks		14,430			11,581
Debtors	4	220,466			207,202
Cash at bank and in hand		348,078			257,850
		582,974			476,633

Creditors: amounts falling due within one year	5	(214,244)			(167,804)

Net current assets			368,730			308,829

Net assets			438,844			401,840

Capital and reserves
Called up share capital			101			100
Profit and loss account			438,743			401,740

Shareholders' funds			438,844			401,840

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S C Smith
Director
Approved by the board on 28 July 2026

Central Windows and Conservatories Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% and 33% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			7		8


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	463,894		29,780		493,674
	Additions	1,040		-		1,040
	At 31 October 2025	464,934		29,780		494,714

	Depreciation
	At 1 November 2024	376,142		24,521		400,663
	Charge for the year	22,622		1,315		23,937
	At 31 October 2025	398,764		25,836		424,600

	Net book value
	At 31 October 2025	66,170		3,944		70,114
	At 31 October 2024	87,752		5,259		93,011


4	Debtors			2025		2024
£					£

	Trade debtors			181,625		198,322
	Other debtors			38,841		8,880
				220,466		207,202


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			159,845		144,378
	Taxation and social security costs			43,344		6,468
	Other creditors			11,055		16,958
				214,244		167,804


6	Other information

	Central Windows and Conservatories Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Hamble Court Business Park
	Hamble Lane
	Southampton
	Hampshire
	SO31 4QJ