Sash Windows (North West) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06986582 (England and Wales)

SASH WINDOWS (NORTH WEST) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 31 MARCH 2026

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A Moon

REGISTERED OFFICE:

Shorrock House

1 Faraday Court

Fulwood

Preston

Lancashire

PR2 9NB

REGISTERED NUMBER:

06986582 (England and Wales)

ACCOUNTANTS:

Rushtons

Chartered Accountants

Shorrock House

1 Faraday Court

Fulwood

Preston

Lancashire

PR2 9NB

BANKERS:

Lloyds Bank plc

94 Fishergate

Preston

Lancashire

PR1 2JB

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

34,528

27,896

Investments

6

311,684

-

346,212

27,896

CURRENT ASSETS

Stocks

5,000

Debtors

16,059

33,079

Cash at bank and in hand

41,620

24,055

62,679

62,134

CREDITORS

Amounts falling due within one year

130,865

33,504

NET CURRENT (LIABILITIES)/ASSETS

(68,186

)

28,630

TOTAL ASSETS LESS CURRENT
LIABILITIES

278,026

56,526

CREDITORS

Amounts falling due after more than
one year

(251,465

)

(19,037

)

PROVISIONS FOR LIABILITIES

(6,561

)

(5,301

)

NET ASSETS

20,000

32,188

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

19,000

31,188

SHAREHOLDERS' FUNDS

20,000

32,188

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 1 September 2026 and were signed by:

Mr A Moon - Director

1.	STATUTORY INFORMATION

Sash Windows (North West) 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.

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 prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover represents net invoiced value of goods and services supplied, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, 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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks and long term contracts

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

When the outcome of a contract can be assessed with reasonable certainty an appropriate proportion of total contract value is included in turnover. The costs incurred in reaching that stage of completion are matched with this turnover. Hence the profit recognised in the accounts is the profit on the proportion of the contract completed by the balance sheet date. Where the directors expect an overall loss on a contract this is recognised as soon as it is foreseen.

Taxation

Taxation for the period 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 period 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 period was 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 March 2026

30,000

AMORTISATION

At 1 January 2025

and 31 March 2026

30,000

NET BOOK VALUE

At 31 March 2026

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

55,226

Additions

23,747

Disposals

(13,000

)

At 31 March 2026

65,973

DEPRECIATION

At 1 January 2025

27,330

Charge for period

12,713

Eliminated on disposal

(8,598

)

At 31 March 2026

31,445

NET BOOK VALUE

At 31 March 2026

34,528

At 31 December 2024

27,896

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

311,684

At 31 March 2026

311,684

NET BOOK VALUE

At 31 March 2026

311,684

7.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2024

£

Bank loans

122,567

26,698

The company's bank facilities are secured by fixed and floating charges over the assets of the company.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2026 and the year ended 31 December 2024:

2026

2024

£

Mr A Moon

Balance outstanding at start of period

913

-

Amounts advanced

27,568

21,296

Amounts repaid

(28,481

)

(20,383

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

-

913

The loan to the director is interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The company is considered to be controlled by the director, Mr A Moon.