REGISTERED NUMBER: 15670694 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Premier Windows Cheshire Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R Unwin

M Owen

REGISTERED OFFICE:

Unit 9 Court House Farm

Back Lane

Sandbach

Cheshire

CW11 1RL

REGISTERED NUMBER:

15670694 (England and Wales)

FIXED ASSETS

Tangible assets

5

8,000

1,500

CURRENT ASSETS

Stocks

1,200

1,200

Debtors: amounts falling due within one year

6

1,994

13,232

Cash at bank

8,313

9,467

11,507

23,899

CREDITORS

Amounts falling due within one year

7

(17,693

)

(25,109

)

NET CURRENT LIABILITIES

(6,186

)

(1,210

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,814

290

PROVISIONS FOR LIABILITIES

8

(1,757

)

-

NET ASSETS

57

290

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(43

)

190

57

290

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

R Unwin - Director

1.	STATUTORY INFORMATION

Premier Windows Cheshire Ltd 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.

Premier Windows Cheshire Ltd is a private company limited by shares and incorporated in England and Wales. The registered office address is Unit 9 Court House Farm, Back Lane, Sandbach, Cheshire, CW11 1RL. The company's registered number is 15670694.

The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

No other material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the director.

On this basis the director considers it appropriate to prepare the financial statements on the going concern basis.

Revenue recognition

Revenue (described as turnover) is measured at the fair value of the consideration received and represents amounts receivable for goods supplied and services rendered, stated net of discounts and Value Added Tax.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

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.

Motor Vehicles

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value).

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' current accounts and loans.

Bank loans and directors loans are initially measured at the present value of future payments, discounted at a market rate of interest and subsequently at amortised cost using the effective interest method.

Directors current balances (being those repayable on demand), trade debtors, other debtors and creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment.If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 May 2025

2,000

-

2,000

Additions

10,000

666

10,666

Disposals

(2,000

)

-

(2,000

)

At 30 April 2026

10,000

666

10,666

DEPRECIATION

At 1 May 2025

500

-

500

Charge for year

2,500

166

2,666

Eliminated on disposal

(500

)

-

(500

)

At 30 April 2026

2,500

166

2,666

NET BOOK VALUE

At 30 April 2026

7,500

500

8,000

At 30 April 2025

1,500

-

1,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

8,409

Directors' loan accounts

559

4,592

VAT

1,204

-

Prepayments

231

231

1,994

13,232

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

5,876

16,156

Tax

8,185

3,915

Social security and other taxes

69

61

VAT

-

3,349

Directors' loan accounts

1,835

-

Accrued expenses

1,728

1,628

17,693

25,109

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

1,757

-

Deferred

tax

£

Provided during year

1,757

Balance at 30 April 2026

1,757